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Financial Reporting Insights

IASB issues minor changes to IFRS

The International Accounting Standards Board has issued several minor amendments to International Financial Reporting Standards.






Financial Reporting Insights

Important changes to UK GAAP

Changes resulting from the adoption of FRS 102 will impact the financial statements of most UK companies.



Financial Reporting Insights

Making materiality judgments

IASB Practice Statement 2 provides practical guidance about making materiality judgments in the application of IFRS.


Financial Reporting Insights

Narrow-scope amendments to IFRS 2

Recent amendments clarify how to account for certain types of share-based payment transactions.


Financial Reporting Insights

Proposal: Applying IFRS 9 with IFRS 4

A recent IASB Exposure Draft addresses the application of IFRS 9 by entities that issue insurance contracts.



Financial Reporting Insights

Proposed amendments to IFRS 3 and IFRS 11

Recent proposed amendments address the definition of a business, and the accounting for previously held interests in a business.


Financial Reporting Insights

Proposed improvements to IFRS 8

If finalized, recent proposed amendments would make revisions to International Financial Reporting Standard 8, Operating Segments.


Financial Reporting Insights

Proposed narrow exception to IFRS 9

Recent proposed amendments to IFRS 9 address the accounting for certain prepayable financial assets with negative compensation.




Financial Reporting Insights

Proposed narrow amendments to IAS 16

Proposed amendments address the accounting for net proceeds from selling items produced while an asset is being made available for use.



Financial Reporting Insights

RSM Reporting newsletter – July 2015

RSM International recently published the July 2015 edition of its quarterly publication, which covers global accounting and reporting matters.