IFRSs, Amendments to IFRSs, IFRICs and Agenda Decisions that are mandatory for 31 December 2018 year ends and those that are effective in future periods
18 March 2019
This publication covers changes to International Financial Reporting Standards (IFRSs) that are effective for the first time in the annual financial statements of entities with 31 December 2018 year ends, comprising:
- New and amended IFRSs
- IFRS Interpretations Committee Interpretations (IFRICs)
It also includes Agenda Decisions issued by the IFRS Interpretations Committee during 2018.
In addition, this publication covers changes to IFRSs that are effective in future periods, together with a discussion about major projects that are currently in progress at the International Accounting Standards Board (IASB).