Beyond the GAAP 125
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Beyond the GAAP 125
As the IASB is asked to re-examine some aspects of IFRS 17, we enter a period of uncertainty as regards both EFRAG’s work on the endorsement advice and the likely effective date of the standard. This also has implications for the deferral of IFRS 9, an alternative which many European bancassurers and insurance companies opted for. Meanwhile, the IFRS IC has published four agenda discussions; in this issue, we discuss the two relating to capitalisation of borrowing costs.
Following on from last issue’s feature, which provided a general overview of the IASB’s proposals for classifying financial instruments as liabilities or equity, this month our experts examine the impact of the proposals on the much-discussed topic of puts on non-controlling interests.