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
    Q1 Q2      
MAJOR IFRS STANDARDS COMPLETED             
Consolidated Financial Statements                
Joint arrangements                
Disclosures of interests in other entities                
Fair value measurement                
Financial instruments - classification and measurement                   
Financial instruments - hedge accounting                   
Financial instruments - assets and liabilities offsetting disclosures                   
Employee Benefits (revised)                
Investment entities                
Regulatory deferral accounts                
NEW MAJOR IFRS PROJECTS                
Financial instruments - Classification and measurement (limited amendments)                
Financial instuments - Impairment                
Revenue recognition            
Leases            
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)    

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