Technical roundup 27 April

Apr 26, 2018

Developments of interest this week are outlined.



  • The European Se­cu­ri­ties and Markets Authority (ESMA) has published further extracts from its con­fi­den­tial database of en­force­ment decisions taken by European national enforcers.
  • EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) (the 'ED') and seeks constituents' views on the proposals. Comments on the draft comment letter are requested by 13 July 2018, by close of business.
  • CSR Europe and GRI, in collaboration with Accountancy Europe, collected information on Member State implementation to enable dialogue on the topic across Europe and the result is a comprehensive overview of how Member States are implementing the Directive.


  • Sue Lloyd, Vice-Chair of the International Accounting Standards Board, discusses IFRS 9 and explains the Board’s thinking behind the requirements for equity instruments in the Standard.
  • The IFRS Foundation has released the first three of 35 stand-alone modules designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Standard.
  • The IFRS Foun­da­tion Mon­i­tor­ing Board (MB), re­spon­si­ble for the oversight of the IFRS Foun­da­tion, has published its 2018-2019 work plan.