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: What topics should the IASB focus on next?; Online Published Date : 31 December 2021 | Appeared in issue: 24.10 - 31 December 2021; The IASB recently reviewed a high-level summary of the feedback it received to a public consultation it issued earlier this year concerning its possible future agenda. Some projects emerged as clear crowd-pleasers, but the Board will not decide to..

: IFRS 17 – The EU way; Online Published Date : 31 December 2021 | Appeared in issue: 24.10 - 31 December 2021; After a lengthy and, at times, controversial process, IFRS 17, Insurance Contracts, has been adopted into EU law.1 Insurance Europe, the trade association for European insurance companies, and many of its members will be delighted because the Union..

: US update: December 2021/January 2022; Online Published Date : 31 December 2021 | Appeared in issue: 24.10 - 31 December 2021; The FASB has issued proposals to clarify the accounting for expected credit losses on amounts owed in cases where there are loan modifications. The tight deadline for responding suggests that the Board is keen to finalise these amendments in the..

: Editorial; Online Published Date : 31 December 2021 | Appeared in issue: 24.10 - 31 December 2021; 2021 has been a year that many of us will not forget, much as we may wish to do so. As Covid-19 continues on its course in every continent, it is clear that its impact on national economies and individual businesses alike has been been vast, and..

: International update: December 2021/January 2022; Online Published Date : 31 December 2021 | Appeared in issue: 24.10 - 31 December 2021; Andreas Barckow appears to be making his Board work hard. The latest meeting was spread out over five days, and covered a wide range of topics including goodwill and impairment, Primary Financial Statements (PFS), Dynamic Risk Management (DRM) and..