miércoles, 19 de abril de 2017

Desde Inform News uk PWC

Accounting and corporate reporting
External guidance
ESMA publishes report on compliance of IFRS within the EU in 2016
This report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA). European enforcers examined the interim and/or annual financial statements of more than 1,200 issuers. The examinations resulted in 311 actions taken to address material departures from IFRS. As in 2015, the main deficiencies were identified in the areas of financial statements presentation, impairment of non-financial assets, and accounting for financial instruments.
PwC guidance
Want to know what IFRS 9 means for Corporates? Watch PwC explain why it will impact you - PwC video
IFRS 9 will impact all corporates.
Our video series…
Demystifying IFRS 9 for Corporates’ highlights the top issues corporates need to address and gives practical tips on implementation including the welcomed hedging model.
Demystifying IFRS 9 Impairment 12 - transition - PwC video
PwC’s IFRS 9 and banking specialists, Sandra Thompson and Gareth Davies explain the complexities of transitioning to the new IFRS 9 expected credit loss requirements in this short video: Demystifying IFRS 9 Impairment 12 - Transition. They share practical insights on first time adoption of IFRS 9, including the challenge of obtaining historical credit risk information.
Other news
IFRS news - April 2017
The April 2017 issue includes the following articles:

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