IFRS Institute

Proposals aim to bring more comparability, transparency and discipline to financial statements.

When adopting IFRS 17, US insurers are trying to minimize disruption to their primary basis of reporting.

Our semi-annual outlook helps IFRS Standards preparers in the US keep track of financial reporting changes and assess relevance.

Management’s assessment of going concern is in the spotlight because of COVID-19 and uncertainties involved.

Here is a summary of the 2020 IFRS Interpretations Committee’s Agenda Decisions.