BDO world news section on IFRS issues has been supplemented with illustrative financial statements for the year ended 31 December, 2018
The 2018 version has incorporated a number of changes, including:
• Enhanced disclosure examples relating to IFRS 9, 15 and 16;
• Illustrative narrative for the purposes of complying with paragraph 30 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, regarding the impact of standards issued but not yet effective, concentrating on the impact of IFRS 16 Leases and IFRIC 23 Uncertainty Over Income Tax Treatments;
• Other miscellaneous improvements.
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