The revised standards include IAS12, Income Taxes, IAS19, Employee Benefits and IAS39, Financial Instruments: Recognition and Measurement.
IASC technical director James Saloman said: ‘The revised definition of plan assets in IAS19 is broadly similar to the definition proposed in E67. However, in response to comments received on E67, the board extended the scope of the definition to include certain insurance policies that satisfy the same conditions as other plan assets.’
Andrew Tyrie airs views on the Finance Bill, 'Making Tax Policy Better' report, and Brexit
In our latest managing partner Q&A looking towards 2017, CVR Global's Richard Toone talks about recruitment, and the potential threat of competition from the legal sector, as key issues for the firm in the coming year
Deloitte to avoid tendering for government contracts over the next six months, to appease Theresa May following consultant's report that painted a less-than-flattering picture of Brexit plans
In our first Q&A looking towards 2017, Menzies senior partner Julie Adams flags up increasing digitisation, aligned with more hands-on consultative services, as the key mix for her practice