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Feb 2016

In this IFRS/HKFRS news, we update you on IFRS 16 "Leases" new standard, IASB issues narrow-scope amendments to IAS 12 "Income taxes", FASB issues exposure draft on definition of a business and P*Q crashes. We share with you update from Cannon Street on insurance contracts, proposed amendments to IFRS 15 revenue from contracts with customers and measurement of interests in associate and joint ventures that in substance form part of the net investment. NIFRICS by numbers for this month talks about practical implications of IFRIC rejections related to IAS 12.

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