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In depth - New IFRSs for 2022

May 2022

Since May 2021, the IASB has issued the following:

  • Amendments to IAS 12 ‘Income taxes’, deferred tax related to assets and liabilities arising from a single transaction
  • Amendment to IFRS 17 ‘Insurance contracts’, initial application of IFRS 17 and IFRS 9 - comparative information

This publication is designed to be used by preparers, users and auditors of IFRS financial statements. It includes a quick reference table of each standard/amendment/interpretation categorised by the effective date and whether early adoption is permitted. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.

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Frida Lu

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Lisa Zhang

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Tel: +[852] 2289 1252 / +[86] (10) 6533 1252

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