2017 IFRS Accounts factsheet - updated

Financial Reporting Faculty members can now download the updated 2017 IFRS Accounts factsheet. This factsheet deals primarily with new requirements with mandatory application for annual periods beginning on or after 1 January 2017.

It has been updated to reflect recent developments including, for example, IFRS 17 Insurance Contracts, IFRIC 23 Uncertainty over Income Tax Treatments, the IASB's Practice Statement on making materiality judgments, as well as other recent amendments and important endorsements of key standards.