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IFRS News Quarter 1 2018

Louise Kelly Louise Kelly

IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.

In this issue of IFRS News we look at:

  • the potential effect of the recent US tax reforms on IFRS preparers with operations in America;
  • key aspects of the two major new Standards coming into effect on
    1 January 2018:

    • IFRS 9 ‘Financial Instruments’; and
    • IFRS 15 ‘Revenue from Contracts with Customers’.
  • amendments the IASB has recently made to its Standards; and

  • implementation dates of recently issued Standards, and a list of IASB publications that are out for comment.