IFRS fokussiert - Im Zuge der Erstanwendung neuer Standards (IFRS 9, IFRS 15 und IFRS 16) erforderliche Angaben im Zwischenabschluss
Published on:
06 Jun 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.