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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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