International Financial Reporting Bulletin 2018/03
16 August 2018
ESMA’s 22nd EXTRACT FROM THE EECS’s DATABASE OF ENFORCEMENT
This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its June 2018 meeting, which were reported in its public newsletter (the IFRIC Update). Although these agenda decisions do not represent authoritative guidance issued by the International Accounting Standards Board (IASB), in practice they are regarded as being highly persuasive. All entities that report in accordance with IFRS need to be aware of these agenda decisions, and may need to modify their accounting approach. More detailed background about agenda decisions are set out in the bulletin.
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