Beyond the GAAP 95
The implementation timetable for the new standard will thus coincide with that for IFRS 15. The IASB is currently finalising the proposed amendments for the latter standard, and in this issue we present the Board’s decisions and the likely changes from the July 2015 exposure draft.
Themenübersicht
Highlights
- IFRS highlights
- European highlights
A Closer Look
- Draft interpretation on uncertain income tax positions (IAS 12)
- IASB redeliberates proposed clarifications to IFRS 15
- How should the concept of materiality be applied?