IFRS Newsletter No. 01 – 2020

As usual, we present our overview of applicable standards and interpretations, with IFRS 16, Leases obviously being the key new standard for 2019.

The IFRS Interpretations Committee has finally confirmed its decision on determining the lease term under IFRS 16.

The publication of a major new IASB exposure draft on the presentation of financial statements is sure to be a lively discussion topic in the months to come.

We wish you an excellent 2020!


  • IFRS Highlights
    • Compilation of IFRIC's published agenda decisions (Volume 1)
    • IBOR Reform
    • IASB Chair heralds move towards more integrated information
    • IASB's work plan
    • Guide to selecting and applying accounting policies
  • A Closer Look
    • Standards and interpretations applicable as at December 31, 2019
    • Comments on Exposure Draft of amendments to IFRS 17 and IASB's plan of action
    • Recent IASB's decisions on proposed amendments to IFRS 17
    • The IFRIC stands by its assessment of the term of a lease
    • Presentation of financial statements under IFRSs: Publication of an Exposure Draft
    • IFRIC's agenda decisions will soon be published only if the IASB does not object
  • Upcoming Meetings of the IASB and the IFRS Interpretations Committee

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