IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

Published on: Jul 04, 2018

Both IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers are mandatorily effective for annual periods beginning on or after 1 January 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16 Leases is also available for early adoption in 2018 financial statements.

This publication was released by our Global firm.


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