On 7 June, the IASB published IFRIC 23, an interpretation of IAS 12 focusing on uncertainty over income tax treatments. Here, we summarise the key points of the interpretation.
On 12 June 2017, the IASB launched its new website, still at www.ifrs.org. The new site uses state-of-the-art technology and has been designed to better align with the IASB’s key priorities.
On 18 May 2017, the IASB published IFRS 17 – Insurance Contracts. This marks the end of the last major standard-setting project of the past decade.
As part of the Post-implementation Review of IFRS 13 – Fair Value Measurement, the IASB has published two documents relating to two different phases of the project.
In line with its initiative to improve financial reporting and its strategic approach entitled Better Communication, on 30 March 2017 the IASB published a discussion paper on the principles of financial disclosure.