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 major IFRS accounting standards that will take effect over the next two years and beyond, click of the topics in the table below.

IFRS Standards

  2013 2014 2015 2016 2017 2018
    Q1 Q2 Q3 Q4        
Consolidated Financial Statements                      
Joint arrangements                      
Disclosures of interests in other entities                      
Fair value measurement                      
Financial instruments - clasification, measurement, hedge accounting and impairment                         
Financial instruments - assets and liabilities offsetting disclosures                         
Employee Benefits (revised)                      
Investment entities                      
Regulatory deferral accounts                      
Revenue recognition                  
NEW MAJOR IFRS PROJECTS                      
Insurance contracts                  
NEW INTERPRETATIONS                  
Stripping costs in the production phase of a surface mine (IFRIC 20)                  
Levies (IFRIC 21)                  


  Final standard/amendments expected   Redeliberations   Standards/interpretations effective not earlier than
  Final standard issued   Standard effective not earlier than (tentatively decided)    

Visit PwC’s IFRS website for more IFRS news.