IFRS Closing out 2017


IASB publishes Annual Improvements to IFRS Standards 2015–2017 Cycle 

The International Accounting Standards Board (the IASB) has published the аnnual Improvements to IFRS Standards 2015–2017 Cycle. 

IFRS News | 28 March 2018

The IASB amended four Standards in this annual improvements package: 

  • IAS 12 Income Taxes; 
  • IAS 23 Borrowing Costs; 
  • IFRS 3 Business Combinations; and 
  • IFRS 11 Joint Arrangements. 

All the amendments are effective for annual periods beginning on or after 1 January 2019, and earlier application is permitted. 

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