IFRS Newsletter No. 02 – 2018

In this issue, we explore the key features of the final text of the new IFRS Conceptual Framework, discussed the disclosures in the financial statements under IFRS 9, provided an overview of the effective dates for the standards and amendments which are applicable as at January 1, 2018, and summarize the FICE Discussion Paper published this year by the IASB.

Read more about these important matters in this issue of our 2018 IFRS Newsletter:

SUMMARY

  • IFRS Highlights
  • A Closer Look at:
    • Key features of the new IFRS Conceptual Framework
    • Disclosures in the financial statements under IFRS 9
    • Standards and interpretations applicable as at January 1, 2018
    • FICE Discussion Paper: The Board’s preferred approach to classifying financial instruments as liabilities or equity
  • Upcoming meetings of the IASB and the IFRS Interpretations Committee

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