Die Juli Ausgabe des EFRAG Updates fasst die Diskussionen des Expertenausschusses (EFRAG TEG) zusammen.
Im Einzelnen wurden die folgenden Themen besprochen: IASB Request for Information Impairment of Financial Assets: Expected Cash-Flow Approach , IASB Exposure Draft Financial Instruments: Classification and Measurement, IASB Discussion Paper Credit Risk in Liability Measurement, IASB Exposure Draft Fair-Value Measurement, IASB Exposure Draft of proposed amendments to IFRIC 14 Prepayments of a Minimum Funding Requirement, Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions, IASB Discussion Paper Revenue Recognition in Contracts with Customers, IASB Discussion Paper Leases, IASB Request for Information Impairment of Financial Assets: Expected Cash-Flow Approach, IASB Exposure Draft Derecognition, IASB Exposure Draft Fair-Value Measurement.
Die Zusammenfassung ist hier erhältlich. Quelle: EFRAG