This IFRS insight is designed for information of users on recent accounting issues tackled by International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB).

In this issue you will find among others:

IASB Improvements to Accounting for Off Balance Sheet Activities and Joint Arrangements: IFRS10 Consolidated Financial Statement, IFRS11 Joint Agreements, IFRS12 Disclosure of Interests in Other Entities.

IASB issue Fair Value Measurement Disclosure Requirements: IFRS13 Fair Value Measurement.

IASB amendments to IAS1, IAS19, and other exposure drafts.

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