Beyond the GAAP no.140 - Januar 2020

Das Jahr 2019 endete mit der Veröffentlichung eines Exposure Draft, der wesentliche Änderungen in der Präsentation der IFRS-Abschlüsse, insbesondere der Gesamtergebnisrechnung, vorschlägt. Die Diskussionen werden im neuen Jahr fortgesetzt, wobei viele Projekte im Arbeitsplan des IASB aufgeführt sind. (Artikel in Englisch)

For example, in March, the IASB is expected to publish a Discussion Paper on goodwill and impairment. While the IASB is unlikely to propose the reintroduction of amortisation of goodwill, it is expected to make proposals aimed at improving disclosures in the notes and reducing the cost of impairment testing.

Also in the first half, the Board is expected to publish a request for information related to the post-implementation review of the consolidation standards, which came into effect in 2013. The review is likely to tackle some tricky issues, such as the equity method and the practical difficulties involved in its implementation.

Dokumente

Beyond the GAAP n°140 - January 2020
Beyond the GAAP n°140 - January 2020
Index - January 2020
Index - January 2020