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Interview with Sue Lloyd
The May 2020 issue of WAR featured the first part of a wide-ranging interview with Sue Lloyd, vice chair of the IASB and chair of the IFRS Interpretations Committee, in which she talked about the reasons why she is interested in standard-setting,..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
Editorial
As many countries around the world begin to relax the “first phase” confinement measures imposed to limit the spread of Covid-19, attention is to some extent shifting away from medical statistics towards economic ones. However, while stock markets..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
IASB special meeting – Covid-19 relief for lease accounting
The Board had a special meeting in mid-May to discuss the feedback received on its proposals for changes in accounting requirements to grant relief to lessees affected by the Covid-19 pandemic. Since there had been significant support for the..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
Europe update: June 2020
ESMA
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
International update: June 2020
In addition to considering Covid-19 related issues, the IASB Board has been continuing with its business as usual. This article covers the meetings in April and May 2020. In both months, the Board discussed its update of the Management Commentary..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
IASB’s review of suite of consolidation standards
The IASB has begun work to review the three most recent standards covering aspects of consolidation. This review is required by the Board’s due process, and its findings may result in a refinement of the requirements, such as by developing..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020
EU Group calling for a sustainable recovery from Covid-19
The EU Technical Expert Group on Sustainable Finance has published a short paper setting out the reasons why the EU initiatives for financing sustainable finance provide guidance for recovery from the Covid-19 pandemic.The Technical Expert Group on..
Online Published Date:
02 July 2020
Appeared in issue:
23.05 - 29 June 2020