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In depth – New IFRSs for 2018


In depth – New IFRSs for 2018


In depth – New IFRSs for 2018


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Since 2017, the IASB has issued the following:
• IFRS 17, ‘Insurance contracts’
• Amendments to IFRS 9, Financial instruments ‘Prepayment features with negative compensation’
• Amendments to IAS 28, ’Investments in associates’ -  Long term interests in associates and joint ventures
• Amendments to IAS 19, ‘Employee benefits’ - Plan amendment, curtailment or settlement’
• IFRIC 23, ‘Uncertainty over income tax treatments’

This guide summarises this new standard, amendments and IFRIC plus those standards and amendments issued previously that are effective from 1 January 2018.  

This guide summarises the new standard, amendments and IFRIC plus those standards and amendments issued previously that are effective from 1 January 2018. It is designed to be used by preparers, users and auditors of IFRS financial statements. It includes a quick reference table of each standard/amendment/ interpretation categorised by the effective date, whether early adoption is permitted and the EU endorsement status as of 1 March 2018. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.


Format: 36-page A4 publication.

Publication Date: March 2018

ISBN: 9781908324214

Price: £10.00
Plus Postage and Packing


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