IFRS News, 2017/4

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.