NEW AND REVISED IFRS

摘要

Many entities could cut some of the clutter in their IFRS financial statements by slimming down their disclosures about new or revised IFRS. At the moment, many such disclosures often result in three or four pages of boilerplate summaries of all the new or revised IFRS issued by the IASB and ignore the fact that many new or revised IFRS have not had, or will not have, a material effect on the financial statements of the entity.