14 June 2021

IFRIC rejections to date (June 2021)

Click on each standard for a list of IFRIC rejections. IFRS 1 First-time adoption IFRS 2 Share-based payment IFRS 3 Business combinations IFRS 4 Insurance contracts IFRS 5 Non current assets held for sale and discontinued operations IFRS 6 Exploratio

PwC IFRS Talks Episode 91: IASB narrow scope amendments

In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.)

18 May 2020

Introduction

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