On 12 October, the IASB published an amendment to IFRS 9 on financial instruments.
On 12 September 2017, the IASB published an exposure draft offering clarifications of the concepts of accounting policy and accounting estimates defined in IAS 8.
As part of its Better Communication project, the IASB published two documents on materiality on 14 September 2017.
On 20 June 2017, the IASB published an exposure draft proposing narrow-scope amendments to IAS 16 – Property, Plant and Equipment.
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.