IFRS Insights into IFRS 3 - Recognition principle
This is the first edition of IFRS News for 2017. In this edition we look at:
- the European Securities and Markets Authority’s recent public statement on the implementation of IFRS 9 ‘Financial Instruments’;
- amendments that the IASB has recently made to its Standards and some proposals which are in its pipeline;
- IFRS-related news at Grant Thornton;
- implementation dates of newer Standards that are not yet mandatory; and
- a list of IASB publications that are out for comment.