IFRS Developments

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Our team of IFRS specialists helps companies to understand the implications of current and future IFRS changes on their financial and regulatory reporting, including relevant operational processes and internal controls. We can help you to identify and assess alternatives, diagnose key issues, develop training and analyze and document technical accounting issues. From exposure draft to implementation, our team can help you to stay ahead of developments through every stage of the IFRS lifecycle.

To learn more about new IFRS accounting standards that will take effect over the next two years and beyond, click of the topics in the table below.

  2012 2013 2014 2015
  Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Financial instruments - Classification and measurement                                
Financial instruments - asset and liabilities offsetting                                
Financial instruments - impairment                                
Financial instruments - general hedge accounting                                
Revenue Recognition                                
Leases                                
Effective date and transition methods                                
Insurance contracts                                
Consolidation and disclosure                                
Joint arrangements                                
Fair value measurement                                
Employment benefits                                

 

  Exposure draft issued or expected   Re-deliberation   Re-exposure draft expected
  Final standard expected   Standard effective   Standard effective not earlier than

Visit PwC’s IFRS website for more IFRS news.