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17 May 2017
A shifting reality of risk
13 June 2017
A single principle-based standard for all insurance contacts.
30 July 2017
New requirements affect all industries.
30 September 2016
An understanding of the tax regime in the country of choice is key.
15 August 2017
Based around a ‘5 step’ model different from the current guidance in IFRS.
Specifies how an IFRS reporter will recognise, measure, present and disclose leases.
The guidance in IFRS 16 is aligned with the new revenue recognition guidance in IFRS 15. This is relevant for sale and leaseback transactions, where it is considerably less likely that a sale and leaseback will be recorded, with the asset being retained on balance sheet and the proceeds of the...
IFRS 15 requires the identification of all goods and services that meet specific criteria to be regarded as being ‘distinct’. In practice, this can result in the identification of separate goods and service that were not previously accounted for separately and a requirement to allocate specific...
Although it is true the most significant effects will be in the financial sector, the new requirements affect entities across all industries. The new forward looking expected credit loss impairment model may require significant changes to systems and processes, with provisions being greater in...