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

Published on: May 11, 2018

Both IFRS 9, Financial Instruments, and IFRS 15, Revenue From Contracts With Customers, are mandatorily effective for annual periods beginning on or after January 1, 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.

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Correction list for hyphenation

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