Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation.
As announced in our previous edition, our closer look study this month presents the key features of the new IFRS Conceptual Framework.
The year began quietly with few major developments relating to standards, but March has seen a whole series of projects coming to fruition
Europe is continuing its work on long-term investment and sustainable finance, that could have impacts on the reporting frameworks of European entities.
Since 1 January 2018, IFRS 9 - Financial instruments and IFRS 15 - Revenue from Contracts with Customers have been officially effective.