IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We'll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
We begin this final edition of the year by looking at a GPPC paper which aims to promote the application of expected credit losses under IFRS 9 'Financial Instruments' to a high standard. We then go on to consider two amendments to IFRS Standards, including an important one on IFRS 9, and a further two recent Exposure Drafts.
Further on in the newsletter, you will find IFRS-related news at Grant Thornton and a general round-up of financial reporting developments. We finish with a summary of the implementation dates of newer Standards that are not yet mandatory, and a list of IASB publications that are out for comment.