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• Date: 01 January 2019
• DOI: http://doi.org/10.1002/isaf.1444
• Published date: 01 January 2019

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GAAP® 2019

The global perspective on IFRS

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IFRS guidance whenever

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O Continues to investigate the many

implementation issues arising as

entities adopt IFRS 9 (Financial

Instruments) and IFRS 15 (Revenue

from Contracts with Customers).

O Explores the complex implementation

issues arising as entities adopt, in

2019, IFRS 16 (Leases).

O Includes an updated chapter on the

new insurance contracts standard

IFRS 17 (Insurance Contracts), which

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IASB’s Transition Resource Group on

implementation issues raised, proposed

narrow-scope amendments to IFRS 17

intended by the IASB, and also explores

other matters arising as users prepare

for the adoption of this standard.