103 - Beyond the GAAP
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Beyond the GAAP 103
The IASB’s update to its work plan on 23 September 2016 gives us a good idea of what is on the cards for IFRS over the next few months. In addition to the Insurance Contracts standard, which is scheduled for publication in March, and the Conceptual Framework (date not yet set), the next key milestones relate to research projects. Discussion Papers have been announced on business combinations under common control, dynamic risk management, financial instruments with characteristics of equity, and rateregulated activities.
As well as these new long-term projects, the IASB has confirmed that it will publish interpretations on uncertainty over income tax treatments, and on foreign currency transactions and advance consideration. Then it will be time for the Post-implentation Review of the consolidation standards and of IFRS 13.
With no major changes scheduled over the next few years,following the implementation of IFRS 9, IFRS 15 and IFRS 16,the IASB, in the immediate future, will focus on maintenanceof standards, through minor amendments, interpretations,annual improvements and decisions by the IFRS IC.
With no major changes scheduled over the next few years,following the implementation of IFRS 9, IFRS 15 and IFRS 16,the IASB, in the immediate future, will focus on maintenanceof standards, through minor amendments, interpretations,annual improvements and decisions by the IFRS IC.
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Interactions between IFRS 9 and the forthcoming Insurance Contracts standard: IASB publishes definitive optional approaches