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    Tuesday 19 March 2019
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    News March 2019

    CMAC meeting: Thursday 21 March—Agenda papers available


    The next CMAC meeting will be held on Thursday 21 March 2019

    News March 2019

    Project summaries on IFRS 8 and discount rates published


    The IFRS Foundation has published two documents summarising work by the International Accounting Standards Board (Board) on possible improvements to IFRS 8 Operating Segments and on discount rates in IFRS Standards.

    News February 2019

    HMRC increase activity on businesses who fail to prevent facilitation of tax evasion


    HMRC are allocating additional resource to their Fraud Investigations team to tackle facilitation of tax evasion offences – their pipeline covers businesses across all sectors and sizes.

    News February 2019

    Change of withholding tax collection mechanism in Poland


    Starting from 1 January 2019 the amendments of Corporate Income Tax Act and Personal Income tax Act came into force.

    News February 2019

    Benefits for investment in Italian “Innovative” start-ups


    With the aim of encouraging the creation and growth of new companies driven by innovation and high-technology value, the Italian government is feeding a corpus of regulations companies can draw upon promoting the development of “innovative” start-ups (according to Law 221/2012) providing several benefits.

    News February 2019

    Important changes to German loss trafficking rule


    Tax losses may in general be carried forward without time limitation. For entities subject to German Corporate Income Tax (CIT), however, the loss trafficking rule (Sec. 8c CIT Act) has to be considered.

    News February 2019

    IASB Update February 2019 - IBOR Reform and the Effects on Financial Reporting (Agenda Paper 14)


    The Board met on 8 February 2019 to discuss proposed amendments to IFRS Standards that would address concerns that may arise leading up to IBOR reform.

    News February 2019

    IASB Update February 2019 - Amendments to IFRS 17 Insurance Contracts (Agenda Paper 2)


    The Board met on 7 February 2019 to consider possible amendments to IFRS 17 Insurance Contracts

    News February 2019

    IASB Update February 2019 - Management Commentary (oral update)


    The Board met on 7 February 2019 to receive an update on the project and the main messages from the Management Commentary Consultative Group meeting held in January 2019. The Board was not asked to make any decisions.

    News February 2019

    IASB Update February 2019 - IFRS for SMEs Standard —review and update (Agenda Paper 30)


    The Board met on 7 February 2019 to discuss the 2019 comprehensive review of the IFRS for SMEs Standard.

    News February 2019

    New code and new perspectives, reform of the business crisis and insolvency in Italy


    On 10 January 2019, the Council of Ministers, on the proposal of the Minister of Justice Bonafede, definitively approved the new "Code of the business crisis and insolvency" (ccii), in implementation of the delegated Law no. 155 of 19 October 2017. 

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