This publication is designed to give Chief Financial Officers a high-level awareness
of recent changes to International Financial Reporting Standards that will affect companies’ future financial reporting. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.
The December 2016 edition of the publication has been updated for changes to International Financial Reporting Standards that have been published between 1 December 2015 and 30 November 2016. The publication now covers 31 March 2016, 30 June 2016, 30 September 2016, 31 December 2016 and 31 March 2017 financial year ends.
Where appropriate, references have been made to other Grant Thornton publications that provide more detailed information on the changes discussed in this publication. A list of other recent guides is provided at the back of the publication.