In depth - New IFRSs for 2016

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May 2016

Since 2015, the IASB has issued IFRS 16, 'Leases' plus three amendments; amendment to IAS 7, 'Cash flow statements' as part of the disclosure initiative, an amendment to IAS 12, 'Income taxes' on recognition of deferred tax assets for unrealised losses and an amendment to IFRS 15, 'Revenue from contracts with customers, on clarification to IFRS 15. This guide summarises these new standard and amendments plus those standards and amendments that are effective from 1 January 2016.

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