New and revised IFRS

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New and revised IFRS

Highlighting the changes –November 2017

This publication provides a summary of new and revised financial reporting requirements under IFRS, updated for financial reporting periods ending on 31 December 2017.

This summary can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

The information in this publication can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’, which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact a company.

New and revised IFRS-2017

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