IFRS News Q2 2019

Grant Thornton IFRS Newsletter is your update on all things relating to International Financial Reporting Standards. We will bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.

The second edition of 2019, begins by considering the IASB Exposure Draft “Interest Rate Benchmark Reform”. Then, it looks at implications of the IASB’s statement that an entity should be entitled to sufficient time in determining whether it needs to change an accounting policy as a result of an IFRIC agenda decision and in implementing any such change.

Continuing on an IFRIC theme, you can take a look at the agenda decisions that were issued in March and the tentative issues that are currently out for comment. Further on in the newsletter, you will find IFRS-related publications of Grant Thornton and a general round-up of financial reporting developments.  

At the end of the Newsletter, you can find a summary of the implementation dates of recently issued Standards, and a list of IASB publications that are out for comment.