The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2017-01 ‘Clarifying the Definition of a Business’, which provides guidance on evaluating whether transactions should be accounted for as acquisitions (or di…
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 7, IFRS 10, IFRS 12, I…
The Committee on Climate Change’s Adaptation Sub-Committee will have a new Chair from 1 February 2017
Explanation of vote by Ambassador Matthew Rycroft, UK Permanent Representative to the United Nations on Israel-Palestine
The IFRS Foundation is exploring options for relocating its London office. The Foundation is soliciting proposals for an estate agency to help find alternative office locations ‘possibly overseas, but with a preference for remaining in the UK within th…