Monatliche Archive: Juli, 2016

IFRS 9 temporary exemption

IFRS 9 temporary exemption: aligning the scope for fair value disclosures with that for credit risk disclosures Highlights from the IASB Meeting on 18 July 2016 At the July 2016 meeting the IASB voted on a sweep issue relating to the amendments to IFRS 4 Insurance Contracts (IFRS 4), Applying IFRS 9 Financial Instruments (IFRS 9) with IFRS 4. All Board members voted in favour of an amendment to the previously made tentative decision about […]

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