IFRS news - August 2016

Tax accounting and the research agenda - all quiet on the western front? 

In this issue: 

• Income taxes: The end of an era 
• Variable payments for the separate acquisition of PPE and intangible assets 
• Decommissioning liabilities and impairment testing 
• Current IC rejections
• Difficulties in translating IFRSs 
• Cannon Street Press: IFRS 6 and Insurance Investment property Annual Improvements Conceptual Framework 
• Leases lab: Communications industry
• IC rejections: IAS 23
• The bit at the back...