In depth - New IFRSs for 2018

May 2018

Since March 2017, the IASB has issued the following: 

  • IFRS 17, ‘Insurance contracts’.
  • Amendments to IFRS 9, ‘Financial instruments’ – Prepayment features with negative compensation.
  • Amendments to IAS 28, ’Investments in associates’ – Long term interests in associates and joint ventures.
  • Amendments to IAS 19, ‘Employee benefits’ – Plan amendment, curtailment or settlement.
  • IFRIC 23, ‘Uncertainty over income tax treatments’.

This guide summarises the new standard, amendments and IFRIC plus standards and amendments issued previously that were effective from 1 January 2018.

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