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As IFRS (International Financial Reporting Standards) are evolving fast, we continue our focus on the latest IASB’s (International Accounting Standards Board) updates. Since our last blog published in January 2019, the following publications have been issued by the IASB:

During the first half of 2019, the publications issued by the IASB are only proposals that do not call for comments at that stage.

In the next months, we will pay particular attention to the “Better communication” project that may have significant impact on the primary financial statements, especially as regards the statement of cash flows and the profit or loss statement. An exposure draft is expected by the end of 2019.