Beyond the GAAP no.122 - May 2018

The new IFRS 15 on revenue recognition came into effect on 1 January 2018. The first interim accounts, generally presented in condensed form under IAS 34 – Interim Financial Reporting, must take account of the implementation of this new standard.

In passing, take the time to review the details of IAS 34 on interim financial statements in our crossword!

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