News

Timeframe

ASCG Implementation guidance on IFRS 2 adopted

On 13 September 2017 the ASCG has finally adopted the Implementation Guidance ASCG IG 4 Equity-settled share-based payments with net settlement features: Accounting for cash compensation. Previously, the IFRS Technical Committee had approved the text of the Implementation Guidance subject to drafting amendments on its 61st meeting on 4 September. Read more

ASCG comment letter on the IASB’s ED/2017/4

Today, the ASCG submitted its comment letter on the ED/2017/4 Proceeds before Intended Use (Proposed Amendments to IAS 16) (see our prior news item) to the IASB. A similar comment letter has also been submitted to EFRAG. Read more

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