Beyond the GAAP 113
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Beyond the GAAP 113
July was a busier period for Europe than for the IASB. The European Commission sent two draft texts (deferred application of IFRS 9 for insurers and financial conglomerates, and IFRS 16 on Leases) to the European Parliament and Council for endorsement before the end of the year, while ESMA published three documents on financial information and its enforcement activities.
Meanwhile the IASB confirmed the IFRS IC’s tentative decision on the modification of financial liabilities under the new IFRS 9. The Interpretations Committee had expressed some doubts at its last meeting in the light of the comments received. The far-reaching impacts of this decision are discussed in this edition’s special study.
All the team at Beyond the GAAP hope you have had an enjoyable break and welcome you back to work after an August free of any accounting news!
Themenübersicht
Highlights
- European Highlights
- Crossword
A Closer Look
- IFRS 9: towards upheaval for the accounting treatment of modifications of financial liabilities