Technical roundup 12 April

Apr 10, 2019

Developments of interest this week are set out below.   


  • IAASA has published an Information Note ‘Requirement to disclose dividends proposed’ reminding companies of the requirement to provide two separate disclosures regarding proposed dividends.
  • The CRO has issued its regular gazette.


  • The European Securities and Markets Authority (ESMA) has published the responses received to its Consultation on draft guidelines on liquidity stress test for investment funds.


  • At its meeting recently held in London, the International Accounting Standards Board (IASB) discussed as a whole the amend­ments to IFRS 17 that the Board has ten­ta­tively decided to propose and confirmed that it wishes to proceed with an exposure draft to amend IFRS 17.
  • The April 2019 IFRS for SMEs Update has just been issued.