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Technical news in brief

ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note Only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.

Financial Reporting |16 December 2021

The International Financial Reporting Standards (IFRS) Foundation has published Proposed Update 3 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendment to IFRS 17). The deadline for comments is 17 January 2022.