Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation. In passing, take the time to review the details of IAS 34 on interim financial statements in our crossword!

A closer look

  • Disclosures in the interim accounts under IFRS 15
  • Disclosures in the interim accounts under IFRS 9
  • Standards and interpretations applicable at 30 June 2018

Enjoy your reading

Joeri Galas and Ron Horsmans