In depth - New IFRSs for 2018

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

May 2018

Since March 2017, the IASB has issued the following: 

  • IFRS 17, ‘Insurance contracts’.
  • Amendments to IFRS 9, ‘Financial instruments’ – Prepayment features with negative compensation.
  • Amendments to IAS 28, ’Investments in associates’ – Long term interests in associates and joint ventures.
  • Amendments to IAS 19, ‘Employee benefits’ – Plan amendment, curtailment or settlement.
  • IFRIC 23, ‘Uncertainty over income tax treatments’.

This guide summarises the new standard, amendments and IFRIC plus standards and amendments issued previously that were effective from 1 January 2018.

Contact us

Donna Dong

Tel: +[86] (10) 6533 5661

Follow us