Найцікавіші новини в сфері бухгалтерського обліку у випуску вісника “Beyond the GAAP” за Грудень
While many businesses will spend 2015 working on the practical impact of the introduction of IFRS 15 and IFRS 9, the IASB has announced that other important publications will appear this year.
The new draft conceptual frameworkshould be available during the course of the first quarter,while the new standard on leases is expected at the end ofthe year.At the same time, “maintenance” work on IFRSs willcontinue. The Feedback Statement on the IFRS 3 PostImplementation Review should be published in the firsthalf of the year; this will be an occasion to see how theIASB expects to address changes to a standard that isconverged with US GAAP.