• IFRS at a glance: As at 1 July 2018

IFRS at a glance: As at 1 July 2018

04 September 2018

In the latest issue of our IFRS at a Glance, you will find:

  • Inclusion of a summary of IFRS 17 Insurance Contracts;
  • Changes to the summaries of IFRS 3 Business Combinations, IAS 12 Income Taxes and IAS 23 Borrowing Costs to reflect amendments to those standards as a result of the Annual Improvements to IFRS 2015-2017 Cycle issued by the IASB in December 2017;
  • Changes to the summaries of IAS 7 Statement of Cash Flows, IAS 28 Investments in Associates and Joint Ventures, and IAS 40 Investment Property to reflect the fact that certain requirements have now become effective (previously those requirements were indicated as only applicable in future accounting periods); and
  • Amending the summary of IFRS 16 Leases to reflect that it is now endorsed for use in the European Union.

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