IFRS Newsletter No. 01 – 2018

The year 2017 ended with the signing of the U.S. tax reform bill. After a fairly quiet start of the year in terms of IFRS developments, a series of topics were addressed in March. Also, let’s not forget that on January 1 2018, IFRS 9 and IFRS 15 came into effect!

Take a closer look at the accounting consequences of the U.S. tax reform and the important decisions published by the IFRS Interpretations Committee on IFRS 15.

SUMMARY

IFRS Highlights

A Closer Look at:

  • Accounting for the income tax consequences of the U.S. tax reform under IAS 12
  • The IFRS Interpretations Committee publishes three important decisions on IFRS 15

Upcoming meetings of the IASB and the IFRS Interpretations Committee

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