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Corporate governance toolkit
Corporate governance toolkit
Corporate Reporting Toolkit
A checklist to support your financial reporting oversight
IFRS 9 — Summary, Requirements & Changes | Deloitte CFR
As a replacement of IAS 39, Financial Instruments: Recognition and Measurement, IFRS 9 includes requirements for recognition and measurement, impairment, derecognition and guidance for hedge accounting.
IFRS 15 — Summary, Requirements & Changes | Deloitte CFR
IFRS 15, Revenue from Contracts with Customers, is a new standard that outlines a single comprehensive framework for entities to use in accounting for revenue arising from contracts with customers. It supersedes current revenue recognition guidance including IAS 18, Revenue and IAS 11, Construction Contracts and related Interpretations.
IFRS 16 — Summary, Requirements & Changes | Deloitte CFR
IFRS 16 provides a comprehensive guide for identifying lease arrangements and how it should be used in financial statements for both the lessees and lessors. Specifically, it introduces significant changes to lessee accounting since it removes the distinction between operating and finance leases from IAS 17.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.