IFRS in Focus — Closing out 2018

Published on: 18 Dec 2018

This special edition of IFRS in Focus sets out financial reporting issues relevant for years ending 31 December 2018, arising from areas of regulatory focus, changes to accounting standards and the economic environment more broadly.

High on the agenda this year are:

  • New accounting standards, particularly IFRS 15, IFRS 9, and IFRS 16
  • The reporting of financial performance using ‘non-GAAP’ or ‘alternative’ measures
  • Proper disclosure of the judgements and estimates applied in preparing financial statements

Please click to download Closing out 2018 below.


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