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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