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IFRS factsheets

Accessible and practical assistance on international financial reporting issues, written by experts in the field.

IFRS 16 Leases

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This factsheet provides an overview of IFRS 16 with a focus on lessee accounting, including recognition, and right-of-use asset and liability measurement. It provides practical tips on implementation and answers some frequently asked questions.

IFRS 9 Financial Instruments - hedge accounting

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This factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.

2019 IFRS Accounts

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This factsheet provides an overview of new and modified requirements for preparers of IFRS accounts for 2019 and practical tips on how to implement the changes.

IFRS transition

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This factsheet is designed to help those adopting, or considering adopting, International Financial Reporting Standards (IFRSs) for the first time. It considers the implications of moving to IFRSs and provides practical tips on how to manage the process.

IFRS 9 Financial Instruments – overview

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This factsheet outlines the key requirements of IFRS 9 Financial Instruments, including classification and measurement, and impairment of financial assets. It’s focus is on the non-financial sector.

IFRS 17 Insurance Contracts

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This factsheet provides guidance for non-insurers assessing whether or to what extent they will be affected by the IFRS 17.

Debt for equity swaps - IFRS

This factsheet explains how to account for ‘debt for equity swaps’ in accordance with IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.

2017 IFRS Accounts

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This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new requirements with mandatory application for annual periods beginning on or after 1 January 2017.

Introducing IFRS 9 Financial Instruments

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This factsheet highlights the key differences between IFRS 9 Financial Instruments and its predecessor, IAS 39 Financial Instruments: Recognition and Measurement. Its focus is on how these changes will affect non-financial sector entities.

IFRS for SMEs: The Basics

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This factsheet introduces the key accounting provisions of the IFRS for SMEs and considers which entities are eligible to use the standard.

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