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previously that are effective from 1 January 2018. It is designed to be used by preparers, users and auditors of IFRS financial statements. It includes a quick reference table of each standard/amendment/ interpretation categorised by the effective date, whether early adoption is permitted and the EU endorsement status as of 1 March 2018.
3 sty 2019 · The publication includes a table on page 2 which lists all the changes included, their effective dates and whether early application is permitted. However, the latter will also be dependent on local legislation.
(a) On December 15, 2021, the FSRSC amended the mandatory effective date of PFRS 17 from January 1, 2023 to January 1, 2025. This is consistent with Circular Letter No. 2020-62 issued by the Insurance Commission which deferred the implementation of IFRS 17 by two (2) years after its effective date as decided by the IASB.
14 maj 2024 · This Accounting Alert is issued to circulate IFRS 18, Presentation and Disclosure in Financial Statements, effectively replacing IAS 1, Presentation of Financial Statements, for every reporting entity that currently uses International Financial Reporting Standards (IFRS).
20 wrz 2024 · On April 9, 2024, the International Accounting Standards Board (IASB) issued IFRS 18, the new accounting standard for the Presentation and Disclosure of Financial Statements. IFRS 18 is effective for annual periods beginning on or after Jan. 1, 2027, and will replace IAS 1, Presentation of Financial Statements.
5 cze 2024 · The tables below outline the effective dates of IFRSs, separately identifying the effective date of each significant amendment made to those standards. Important note. This table does not include the effective dates of minor consequential amendments that are the result of new or revised pronouncements.
19 cze 2024 · IFRS 18 will be effective for annual reporting periods beginning on or after 1 January 2027, including for interim financial statements.
