Meeting summary of the Leases Advisory Panel (“Panel”) of the Financial Reporting Standards Committee (“FRSC”) held on Tuesday, 19 January 2021 at 10 a.m. via teleconference. IASB Exposure Draft ED/20 ...
1 Should the change in credit risk on collectability of premiums be presented in insurance revenue or insurance finance income and expense? (Deloitte) Background: The purpose of this paper is to explo ...
1 Meeting with Business Combinations and Reporting Entity Advisory Panel (via videoconference) Date: 13 July 2020, Monday Time: 2:30 p.m. – 4:45 p.m. Members Present: Anntice Lai Catherine Yuen, Ernst ...
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1 Paper 6 Consideration of foreign currency risk when identifying a portfolio of insurance contracts (Deloitte) Background IFRS 17 requires insurers to identify a portfolio of insurance contracts and ...
IFRS Standards Exposure Draft July 2021 Snapshot: Subsidiaries without Public Accountability: Disclosures This Snapshot provides an overview of the Exposure Draft Subsidiaries without Public Accountab ...
Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 27 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
