Welcome to IFRS Newsletter – a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues.

We begin this final edition of the year by looking at items in the International Accounting Standards Board’s (IASB) pipeline, including targeted changes to IFRS 15 Revenue from Contracts with Customers, IFRS-related news at Grant Thornton and a general round-up of financial reporting developments.

You can find out about the implementation dates of newer standards that are not yet mandatory towards the end of the document, as well as a list of IASB publications that are out for comment.