IFRS Newsletter- English- November 2014

The November edition of IFRS Newsletter published by Mazars presents the most important news of the month.

Beginning of the year is an opportunity for us to provide an update on the new texts that are of mandatory application for the 2014 reporting period, or which may be applied early.

We also present the tentative decisions of the Interpretations Committee regarding the application of IFRS 11 to joint arrangements. In its 2014 common enforcement priorities, ESMA has highlighted the need to revise the analyses in the light of the IFRS IC’s conclusions.

There may still be time to influence these positions: the tentative decisions published in the November IFRIC Update are open to comments until 20 January 2015.

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IFRS Newsletter- English- November 2014
IFRS Newsletter- English- November 2014