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The 2019 edition is a comprehensive summary of the current Standards and Interpretations along with details of the projects on the IASB work plan. Backing this up is information about the IASB and an analysis of thethe use of IFRS Standards around the world. It is the ideal guide, update and refresher for everyone involved.
This is another year of important changes in IFRS. IFRS 16 Leases is mandatory for annual periods beginning on or after 1 January 2019, along with a new Interpretation on uncertain tax positions and seven amendments to Standards, of which four resulted from the IASB’s Annual Improvement process.
Further along the horizon IFRS 17 Insurance Contracts is effective from 1 January 2021, although that is likely to be deferred until 1 January 2022.
The IASB will also be seeking input on other projects. We expect to see continued activity on the projects under the umbrella of Better Communication in Financial Reporting and a broad range of research projects, including wider corporate reporting.
IFRS in your Pocket 2019.pdf
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