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IFRS Update of standards and interpretations in issue at ...
IFRS Update of standards and interpretations in issue at 31 march 2016. Contents Introduction 2. Section 1: New pronouncements issued as at 31 march 2016 4. Table of mandatory application 4. IFRS 9 Financial Instruments 5. IFRS 10, IFRS 12 and IAS 28 Investment Entities: Applying the Consolidation Exception . Amendments to IFRS 10, IFRS 12 and IAS 28 6. IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IFRS 10 and IAS 28 7. IFRS 11 Accounting for Acquisitions of Interests in Joint Operations Amendments to IFRS 11 7. IFRS 14 Regulatory Deferral Accounts 8. IFRS 15 Revenue from Contracts with Customers 8. IFRS 16 Leases 9. IAS 1 Disclosure Initiative Amendments to IAS 1 10. IAS 7 Disclosure Initiative Amendments to IAS 7 11. IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses Amendments to IAS 12 11.
3 IFRS Update of standards and interpretations in issue at 31 March 2016 IFRS Core Tools EY’s IFRS Core Tools2 provide the starting point for assessing the impact of changes to IFRS. Our IFRS Core Tools include a number of practical building blocks that can help the user to navigate
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