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IFRS news, May 2018

In this issue

  • Must know:

- Presentation of interest revenue for certain financial instruments

- Accounting for fixed consideration in licence arrangements in the pharmaceutical and life sciences industry

- IASB revises the Conceptual Framework

  • Issues of the month

- Disclosures required in interim financial statements on the initial adoption of IFRS 15

- IFRS 9 disclosures by banks in 2018 interim reporting and transition documents

  • Cannon Street Press

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