Belgium

New on the Horizon publications 

New on the Horizon publications consider the requirements of IASB Exposure Drafts. They include a discussion of the key elements of the proposed requirements and respective observations.
New on the Horizon: Insurance Contracts
New on the Horizon
New on the Horizon: Financial instruments - Expected credit losses
New on the Horizon: Impairment of financial assets
New on the Horizon: Classification and measurement
New on the Horizon: Revenue from contracts with customers
New on the Horizon: Offsetting financial assets and financial liabilities
New on the Horizon: Leases for real estate companies
New on the Horizon: Revenue recognition for technology companies
New on the Horizon: Revenue Recognition for Building and Construction
New on the Horizon: Revenue recognition for telecoms
New on the horizon: Financial statement presentation
New on the Horizon: Defined benefit plans