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        
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                  
Revenue recognition              
NEW MAJOR IFRS PROJECTS                  
Financial instruments - Classification and measurement (limited amendments)                  
Financial instuments - Impairment                  
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)    

Visit PwC’s IFRS website for more IFRS news.