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The new leasing standard becomes effective for fiscal years beginning on or after 1 January 2019 with earlier adoption permitted if IFRS 15 'Revenue from Contracts with Customers' has also been applied.

The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010. It also fills gaps in areas where there was no or only little guidance.

The publication illustrates condensed interim financial statements for a six month accounting period beginning on 1 January 2018 in accordance with IAS 34 ‘Interim Financial Reporting’ (IAS 34) at 30 June 2018.

Our ‘IFRS Viewpoint’ series provides insights from our global IFRS Team on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance. This edition provides guidance on the potential accounting consequences arising from the recent reform of the United States’ tax system.

GPPC releases The Auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9

After twenty years of development the IASB has published IFRS 17 ‘Insurance Contracts’, find out more.

This IFRS Viewpoint addresses some of the issues that entities will face preparing financial statements when the going concern basis is not appropriate.

Practical guidance when facing the challenges in assessing control under IFRS 10 ‘Consolidated financial statements’.

The Future of Audit is now prompting all sorts of interest with different stakeholders that have a common interest in building more robust and efficient markets that are fit for the future.

Practical insights and examples on IFRS 15 Revenue Recognition for companies in the real estate and construction industries.

GPPC releases The Implementation of IFRS 9 Impairment Requirements by Banks

Insights on audit and its future in rapidly changing world. Follows a series of roundtables hosted by Grant Thornton and ACCA in seven countries.

This publication explains and illustrates key tools companies can use to make their financial statements an effective communication tool.

This is the second in a series of publications designed to get you ready for IFRS 9; it brings you up to speed with the Standard's new expected credit loss impairment model.

Grant Thornton International Ltd releases IFRS Viewpoint on Classification of loans with covenants

This publication brings you up to speed on IFRS 9's new classification and measurement requirements.