Feb 16, 2017
From the IFRS Institute
KPMG's summary of newly effective and forthcoming standards for years starting on or after January 1, 2017 is now available.
It provides links to more detail on the new requirements – enabling you to quickly access the insight that you need – and also highlights the EU effective dates.
It's important to note that, even though the new standards on revenue, financial instruments and leases aren’t effective yet, disclosure of information relevant to assessing their impact in the period of initial application is required before the date of application under IFRS. This is the case even if you aren't adopting them early. Both investors and regulators expect progressively more quantitative information about the impacts of the major new standards as their effective dates approach.
Access the summaries via KPMG's IFRS: New standards web page.