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News article
7 November 2017
PUBLICATIONS AND ANNOUNCEMENTS IFRS 9 amended for the classification of particular prepayable financial assets On 12 October 2017, the IASB issued an amendment - effective from 1 January 2019, with early application permitted - to the new financial...
News article
6 December 2017
IFRS INTERPRETATIONS COMMITTEE (IC) LATEST DECISIONS SUMMARY The following is a summarised update on some of the main discussions or tentative decisions taken by the IC at its meeting on 20 November 2017. For more detailed and comprehensive...
News article
15 December 2017
In May 2014, the International Accounting Standards Board (IASB) published IFRS 15 which replaces IAS 18 Revenue, IAS 11 Construction Contracts and their associated interpretations. IFRS 15 removes inconsistencies and weaknesses in previous revenue...
News article
4 January 2018
PUBLICATIONS AND ANNOUNCEMENTS Four Standards amended under Annual Improvements to IFRS Standards 2015-2017 Cycle On 12 December 2017, the IASB issued the following narrow-scope amendments, effective for annual reporting...
News article
6 February 2018
IFRS 16 comes into effect for periods commencing on or after 1 January 2019. All businesses that have contracts which are currently treated as operating leases in their financial statements (i.e. any business who pays rent) will definitely be...
News article
13 February 2018
PUBLICATIONS AND ANNOUNCEMENTS IFRS 9 and IFRS 15 are effective for reporting periods starting on or after 1 January 2018. IFRS 9 Financial Instruments IFRS 9 specifies how an entity should...
News article
23 March 2018
PUBLICATIONS AND ANNOUNCEMENTS IAS 19 amended for plan amendment, curtailment or settlement  On 7 February 2018, the IASB issued an amendment which is effective from 1 January 2019, with early application permitted.  The...
News article
15 May 2018
PUBLICATIONS AND ANNOUNCEMENTS The International Accounting Standards Board issued a revised version of the Conceptual Framework for Financial Reporting on 29 March 2018. It sets out the fundamental concepts of financial reporting that...
News article
15 May 2018
PUBLICATIONS AND ANNOUNCEMENTS The IFRS Foundation has released the first three of 35 stand-alone modules designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs. The modules...
News article
13 June 2018
PUBLICATIONS AND ANNOUNCEMENTS The IFRS Foundation has today published its annual report, including the audited financial statements, for the financial year ended 31 December 2017. The statements can be accessed here: https://www.ifrs.org/-/media/...

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