What is heading your way? Effective dates that you need to think about
The Deloitte UK Banking and Capital Markets Group has published What is heading your way? Effective dates you need to think about. The paper provides a one-page summary of effective dates of new accounting standards and amendments issued by the IASB in the last two years (IFRS 7, IFRS 9, IFRS 10, IFRS 11, IFRS 12, IFRS 13 and IAS 32). It also indicates whether retrospective application is required with comparatives and discusses some planning aspects to consider as part of implementing these changes.