BC224-BC227) Presentation of lessee disclosures in the notes to the financial statements (paragraphs 52 and 54) (para. ... PwC – Illustrative IFRS financial statements 2015 1 . IAS 34 This publication (pdf,830kb) presents illustrative disclosure introduced or modified by IFRS 9 'Financial instruments' for a fictional medium-sized bank.. We have illustrated a realistic set of disclosures for a medium-sized bank. endobj The accounts comply with IFRS as issued at 31 May 2020 and that apply to financial years commencing on or after 1 January 2020. 635 0 obj 34 0 obj The PwC Illustrative condensed interim financial statements provide illustrative disclosures. 7.5 • the primary financial statement captions and illustrative note disclosures presented in this appendix are only those impacted by IFRS 16 • the date of initial application of IFRS 16 by the Group is assumed to be 1 January 2019, and therefore the Standard was not adopted early … This supplement does not illustrate all of the disclosures specified in IFRS 16, which will depend on an entity’s underlying facts and circumstances; for a full Visit inform.pwc.com IFRS disclosure checklist 2015 Outlines the disclosures required for 31 December 2015 year ends. IFRS 16 offers a range of transition options. 1 0 obj IFRS 16, leases, interim, IAS 34 BC218-BC223) Additional disclosures (paragraph 59) (paras. 2018-02-21T04:10:50.837-05:00 2018-02-06T09:31:28.000+02:00 Entities should focus on the disclosure objective, not on a fixed checklist. The guide also includes extracts from EY's IFRS disclosure … <> endobj endobj <> 2019-05-01T10:22:52.000Z BC228) and related interpretations, and is applicable for the first time for entities with an annual reporting period beginning on or after 1 January 2019. 2 for illustrative purposes and may not be consistent throughout the publication. x��][s�8�~wU��݈!n�l�|N�Yg�'�3�dkkk���. • a summary of the important illustrative examples accompanying IFRS 16 dealing with the identification of leases; • convenient checklists for IFRS 16’s presentation and disclosure requirements (separately for lessees and lessors); and • a brief comparison with US Generally Accepted Accounting Principles (US … endobj The objective of the disclosures is to provide users of financial statements with a basis to assess the effect of leasing activities on the entity’s … <> Interim disclosures in the first year of applying IFRS 16, pwc:services/audit_and_assurance/ifrs_reporting/ifrs_16. IFRS 12 is applicable for annual reporting periods beginning on or after 1 January 2013. Due for publication in April 2016. 8.278333333333332 <> endobj endobj leases International Financial Reporting Standards’, is not applicable. Search. Some of the disclosures in this publication would likely be immaterial if VALUE IFRS Plc was a ‘real life’ company. endobj �vz#�Tu9��x�'֡����cM���?��f�ܙ. [156 0 R 87 0 R 89 0 R 92 0 R 94 0 R 96 0 R 98 0 R 100 0 R 101 0 R 102 0 R 103 0 R 104 0 R 105 0 R 106 0 R 107 0 R 109 0 R 112 0 R 113 0 R 116 0 R 117 0 R 118 0 R 119 0 R 120 0 R 121 0 R 122 0 R 123 0 R 124 0 R 125 0 R 126 0 R 127 0 R 128 0 R 129 0 R 130 0 R 131 0 R 132 0 R 133 0 R 134 0 R 135 0 R 136 0 R 137 0 R 138 0 R 139 0 R 140 0 R 141 0 R 142 0 R 143 0 R 144 0 R 145 0 R 146 0 R 147 0 R 148 0 R 149 0 R 150 0 R 151 0 R 152 0 R 153 0 R 154 0 R 155 0 R 157 0 R 158 0 R 160 0 R 163 0 R 164 0 R] It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. This example annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101, ‘Reduced Disclosure Framework’ and the Companies Act. <>/MediaBox[0 0 540 720]/Parent 2 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/StructParents 1/Tabs/S/Type/Page>> under IAS 34, including illustrative financial statements. x��][o\Ǒ~��0���:��e7��ā� �Z����wG&��⟔�]u.sf�kș�.ـrL���ꮮ{-^�u��߿��7��a���r���Y�.y�������6����/T���O/_,����m\1�/��|�}�L�ӻ�/~(��ǿ|�X��i��No�'�������O�W��R2��9t�-����/_��w�ۗ/�~S��_�Λś˗/t�MU�k(-י�x�����]\����O�,���2�\,�o���/_���{߿|q,�͝us�9���. IFRS 16 requires different and more extensive disclosures about leasing activities than IAS 17. 1 January 2019. This publication (pdf,830kb) presents illustrative disclosure introduced or modified by IFRS 9 'Financial instruments' for a fictional medium-sized bank. IFRS 16 Leases endobj Enter your keyword. 362510 endstream This edition is modelled on our global IFRS 2019 publication and shows - using shading - the disclosures that can be removed if an entity is reporting under Tier 2. The new standard is ready, are you? eȻ��������4C�k�4w�Ѝ�ۙ��U�_vX�Ƿ�W��|����}�l��W�k��G`���&�^��M��'C2���ZZZ����zrW=�uÌe!���և��F�V)�fn��|dX�8� �Vg5��d��$s|%d��Ȝ� �B���]$�Z{��,$\�Ő�_ƍ��5]�����B:�dn}�,��2��y9!e��jf hv���;��==�B���������1\��p����4���~���y]�zp�� <>/Metadata 763 0 R/Pages 2 0 R/StructTreeRoot 46 0 R/Type/Catalog>> International Financial Reporting Standards (IFRS), for a fictional private equity limited partnership ... IFRS. Visit inform.pwc.com IFRS disclosure checklist 2014 Outlines the disclosures required for 31 December 2014 year ends. With reference to the requirements of. endobj Disclosures about right-of-use assets, and expenses and cash flows related to leases (paragraph 53) (para. endobj 161 0 obj The objective of the disclosure requirements is to give a basis for users of financial statements to assess the effect that leases have on the financial statements. New disclosure requirements and changes in accounting policies Most companies will have to make changes to their disclosures this year to reflect the adoption of AASB 16 Leases. Investors, regulators and other stakeholders might focus on these disclosures. IFRS 16 . application/pdf The new leasing disclosures, applicable when an entity has adopted IFRS 16 Leases as a lessee, are illustrated in Appendix E . 484 0 obj BC228) 2019-05-06T17:01:13.922Z The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. It is not a full set of financial statements. endobj endobj Alternative presentations may be acceptable if they comply with the specific disclosure requirements prescribed in IFRS. 2018-02-06T02:31:28.000-05:00 IFRS 16 Leases The new standard is ready, are you? Illustrative NZ IFRS consolidated financial statements for December 2016 year ends, including Reduced Disclosure Regime concessions. <> 11.708333333333334 IFRS 9, ‘Financial instruments’, effective for reporting periods commencing on or after 1 January 2018, brings in extensive new disclosure requirements. <>/MediaBox[0 0 596.04 843]/Parent 2 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/StructParents 1/Tabs/S/Type/Page>> endobj While the IASB issued a revised Conceptual Framework for Financial Reporting in March 2018 which will be used International Financial Reporting Standards (IFRS), for a fictional manufacturing, wholesale and retail group (IFRS ... illustrate disclosures that for many entities may be immaterial. After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. Interim disclosures in the first year of applying IFRS 16 –PwC In brief At a glance After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. Under IFRS 16, lessees will need to recognise virtually all of their leases on the balance sheet by recording a right of use asset and a lease liability. pwc, ifrs 16, in brief 2019-05-06T17:04:07.863Z They do not cover all possible disclosures that IFRS requires. Although the new standard was published in 2016, its implementation is difficult for many entities. %PDF-1.5 %���� Case study: Lease by lease - discover the IFRS 16 disclosures New accounting standard IFRS 16 on leases is effective starting from 1 January 2019. Under IFRS 16 lessors, unlike lessees, must continue to distinguish between finance and operating leases. 33 0 obj They do not cover all possible disclosures that IFRS requires. The IASB has undertaken a two-phase project to consider what, if any, reliefs to give from the effects of IBOR reform. These reflect changes to IFRS effective for year ending 31 December 2019. <> Assumptions made1-4 In compiling these illustrative disclosures, we have made the following assumptions: & The company has chosen 1 January 2015 as the date of initial application for the adoption of the new standard. endobj It enables companies to use property, plant, and equipment without needing to incur large initial cash outflows. Download here the publication that presents PwC's illustrative consolidated financial statements for a fictitious listed company, containing illustrative disclosures for as many common scenarios as possible. It is important to clearly explain the changes to regulators, investors and other key stakeholders. The IFRS disclosure checklist has been updated to take into account standards and interpretations effective for financial years beginning on or after 1 January 2014. endobj Title: Interim disclosures in the first year of applying IFRS 16 Author: PwC Subject: After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements; IFRS 1, ‘First-time adoption of International Financial Reporting Standards, is not ’ applicable. 51 0 obj In compiling the illustrative disclosures, we have made a number of assumptions in relation to the adoption of NZ IFRS 16. <>/Metadata 183 0 R/Pages 2 0 R/StructTreeRoot 33 0 R/Type/Catalog>> BC217) Maturity analysis (paragraph 58) (paras. endobj Areas in which presentation has changed significantly since 2017 are highlighted. BC218-BC223) Additional disclosures (paragraph 59) (paras. PwC’s ‘VALUE IFRS Plc: Illustrative IFRS consolidated financial statements December 2017’ publication includes examples of IFRS 9 disclosures … Sector-specific disclosures are available for banks, insurers and investment funds. pwc:services/audit_and_assurance/ifrs_reporting/ifrs_16 Disclosures. 2019-05-01T11:25:36.000+01:00 An appendix illustrating new leasing disclosures that will be applicable when an entity has adopted IFRS 16 ‘Leases’ as a … We also publish an IFRS disclosure checklist 2014. Example 1: Illustrative financial statements for SMEs 39 0 obj 0���b��Wk���j 667 0 obj <> Alternative presentations may be acceptable if they comply with the specific disclosure requirements prescribed in IFRS. IFRS 16, to provide specific and meaningful disclosure. disclose changes arising from IFRS 16 For many companies, IFRS 16, the new accounting standard for leases, will materially affect the financial position and results. IFRS 16 IFRS 16 Leases The new standard is ready, are you? uuid:92e3dfa0-1cf2-452b-bb8b-b478702b1dab These reflect changes to IFRS effective for year ending 31 December 2019. <> Peter Hogarth, PwC, pinpoints the hot topics in implementing IFRS 16 Leases at the Financial Reporting Faculty’s 2019 conference. <> Guides to IFRS financial statements (KPMG) Annual and interim illustrative disclosures for a fictitious multinational corporation, with supplements dedicated to IFRS 16, IFRS 15 and IFRS 12. [50 0 R 53 0 R 56 0 R 57 0 R 59 0 R 62 0 R 63 0 R 64 0 R 65 0 R 66 0 R 67 0 R 68 0 R 69 0 R 70 0 R 71 0 R 72 0 R 75 0 R 76 0 R 79 0 R 80 0 R 81 0 R 85 0 R 86 0 R 87 0 R 88 0 R 91 0 R 92 0 R 93 0 R 94 0 R 95 0 R 96 0 R 99 0 R 100 0 R 101 0 R 102 0 R 105 0 R 106 0 R 108 0 R 112 0 R 113 0 R 114 0 R 117 0 R 118 0 R 119 0 R 122 0 R 123 0 R 124 0 R 127 0 R 128 0 R 129 0 R 132 0 R 133 0 R 134 0 R 136 0 R 138 0 R 139 0 R 140 0 R 142 0 R 143 0 R 144 0 R 145 0 R 146 0 R 150 0 R 151 0 R 152 0 R 153 0 R 154 0 R 155 0 R 158 0 R 159 0 R 162 0 R 163 0 R 164 0 R 165 0 R 168 0 R 169 0 R 172 0 R 173 0 R 174 0 R 175 0 R 176 0 R 177 0 R 180 0 R 181 0 R 182 0 R 183 0 R 186 0 R 187 0 R 190 0 R 191 0 R 192 0 R 193 0 R 196 0 R 197 0 R 200 0 R 201 0 R 202 0 R 204 0 R 205 0 R 209 0 R 210 0 R 213 0 R 214 0 R 215 0 R 216 0 R 219 0 R 220 0 R 221 0 R 223 0 R 224 0 R 225 0 R 226 0 R 230 0 R 231 0 R 232 0 R 233 0 R 236 0 R 237 0 R 238 0 R 241 0 R 242 0 R 243 0 R 246 0 R 247 0 R 248 0 R 251 0 R 252 0 R 253 0 R 256 0 R 257 0 R 258 0 R 259 0 R 262 0 R 263 0 R 265 0 R 266 0 R 267 0 R 268 0 R 271 0 R 272 0 R 273 0 R 274 0 R 275 0 R 276 0 R 277 0 R 278 0 R 279 0 R 282 0 R 283 0 R 287 0 R 288 0 R 289 0 R 290 0 R 291 0 R 294 0 R 295 0 R 296 0 R 297 0 R 298 0 R 301 0 R 302 0 R 303 0 R 304 0 R 307 0 R 312 0 R 316 0 R 317 0 R 321 0 R 322 0 R 326 0 R 327 0 R 332 0 R 336 0 R 340 0 R 344 0 R 349 0 R 353 0 R 357 0 R 361 0 R 366 0 R 370 0 R 374 0 R 378 0 R 383 0 R 387 0 R 391 0 R 395 0 R 400 0 R 404 0 R 408 0 R 412 0 R 417 0 R 421 0 R 425 0 R 429 0 R 434 0 R 438 0 R 442 0 R 446 0 R 451 0 R 455 0 R 459 0 R 463 0 R 464 0 R 465 0 R 466 0 R 467 0 R 468 0 R 469 0 R 470 0 R 471 0 R 472 0 R 473 0 R 474 0 R 475 0 R 476 0 R 477 0 R 478 0 R 479 0 R 480 0 R 481 0 R] endstream Some of the disclosures in this publication would likely be immaterial if VALUE IFRS Plc was a ‘real life’ company. The purpose of this publication is to provide a broad selection of illustrative disclosures which cover most common scenarios encountered in … endobj replaces the requirements in IAS 17 . endobj prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). endobj 35 0 obj IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. Disclosures about right-of-use assets, and expenses and cash flows related to leases (paragraph 53) (para. 2017 is almost upon us, which means the mandatory date for adoption of NZ IFRS 9 Financial instruments and NZ IFRS 15 Revenue from contracts with customers (1 January 2018) is not far away. Sector-specific disclosures are available for banks, insurers and investment funds. After adopting AASB 16, many companies will issue interim financial statements under AASB 134 before preparing the first annual financial statements. In compiling the illustrative disclosures, we have made a number of assumptions in relation to the adoption of IFRS 16. PwC – Illustrative IFRS consolidated financial statements for 2013 year ends v After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. Leases. 29 0 obj The illustrative disclosures outlined in this publication are in accordance with IFRSs, disclosures required by regulatory bodies have not been included. Includes illustrative disclosures of … 1 0 obj [59 0 R 79 0 R 38 0 R 41 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R 47 0 R 48 0 R 49 0 R 50 0 R 51 0 R 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R 57 0 R 58 0 R 60 0 R 61 0 R 62 0 R 63 0 R 64 0 R 65 0 R 66 0 R 67 0 R 68 0 R 69 0 R 70 0 R 71 0 R 72 0 R 73 0 R 76 0 R 78 0 R 80 0 R 81 0 R 82 0 R 83 0 R 84 0 R 85 0 R 86 0 R] Additional accounting disclosures may be required in order to comply with local laws and/or stock exchange regulations. <> PwC commentary has been provided, in grey boxes, to explain the detail behind the presentation of a number of challenging areas. IFRS disclosure checklist 2014 IFRS disclosure checklist 2014 Stay informed. <>stream <>stream However, as this pub These interims will be the first financial statements 10.0 These examples illustrate the presentation and disclosure requirements in those Standards. a6b04af11a215d9c799e13083b37c69847bd0e4d <> Accordingly, this guide The purpose of this publication is to provide a broad selection of illustrative disclosures which cover most common scenarios encountered in … 183 0 obj Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as Further specific ... PwC – Illustrative IFRS consolidated financial statements for 2012 year ends vii. This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2011. Further specific information may be required in order to ensure fair presentation under IFRS. 34 0 obj The financial statements illustrative disclosures to reflect the first time adoption of IFRS 9 ‘Financial Instruments’ and IFRS 15 ‘Revenue from Contracts with Customers’. PwC application/pdf 48 0 obj In compiling the illustrative disclosures, we have assumed that the impact of ... International Financial Reporting Standards does not apply. Leases. IFRS 12 aims to provide the users of financial statements with sufficient disclosures for them to … & The company has elected to apply the limited exemption in IFRS 9 paragraph 7.2.15 relating to transition for classification and measurement However, as this publication is a reference tool, we have not removed any disclosures based on materiality. This publication provides examples of these new disclosures for a fictional medium-sized bank. They do not cover all possible disclosures that IFRS requires. The financial statements comply with International Financial Reporting Standards (IFRS) as issued at 31 May 2018 and that apply to financial years … The only change for lessors under IFRS 16 is the enhancement of disclosures. endobj Disclosures. Applying IFRS: Presentation and disclosure requirements of IFRS 16 Leases EY, November 2018 In-depth guide examining presentation in the primary financial statements, disclosures in the notes to the financial statements, and transition disclosures. This publication includes illustrative financial instruments disclosures for banks applying IFRS 9. Areas in which presentation has changed significantly since 2017 are highlighted. In compiling the illustrative disclosures, we have made a number of assumptions in relation to the adoption of NZ IFRS 16. <> In this paper, we highlight the key disclosure requirements and provide example disclosures. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. 88 0 obj After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. ��v�|eN����|y?ޕ�����W�� |º��:�v!�.x ‘In depth’ series Publications providing analysis and practical examples of implementing key elements of IFRS. <> Illustrative disclosures. <>stream ifrs 16 illustrative disclosures pwc <>stream IFRS 9 for banks - Illustrative disclosures IFRS 9 introduces significant new disclosures that will require banks to gather many new data points and will be challenging to implement. 763 0 obj We recommend that readers refer to our publication IFRS disclosure checklist 2013. %PDF-1.5 %���� Illustratives IFRS consolidated financial statements for 2015 year ends Illustrative consolidated financial statements for an existing preparer of IFRS. <> Regulators have communicated their expectation that, as the implementation ... Illustrative disclosures . 159 0 obj IFRS 16 Leases - the impact Financial Reporting Faculty, May 2019 This webinar looks at the impact of IFRS 16 Leases, its interaction with evolving business models and potential challenges for users. … We recommend that readers refer to our publication IFRS disclosure checklist 2012. In particular, NZ IFRS RDR Limited: • has applied the simplified transition approach and has not restated comparative information The IFRS Foundation demonstrates the use of the IFRS Taxonomy by tagging these presentation and disclosure examples using IFRS Taxonomy elements and the XBRL syntax. Most companies will have to make changes to their disclosures this year to reflect the adoption of NZ IFRS 16 Leases. endobj This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. Practical guide to Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 for interest rate benchmark (IBOR) reform The IASB has issued amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 that address issues arising during the reform of benchmark interest rates including the replacement of one benchmark rate with an alternative one. 651 0 obj The IFRS Foundation publishes Illustrative Examples as accompanying materials to the IFRS Standards. 110 0 obj The objective of the disclosures is to provide users of financial statements with a basis to assess the effect of leasing activities on the entity’s … Download here the publication that presents PwC's illustrative consolidated financial statements for a fictitious listed company, containing illustrative disclosures for as many common scenarios as possible. 668 0 obj Determining the level of disclosure is a matter of ... PwC – Illustrative IFRS corporate consolidated financial statements for … IFRS 16 Leases was issued by the IASB in January 2016. IFRS 16. This publication shows how the adoption of these standards may affect a corporate entity. ‘In depth’ (previously ‘Practical guides to IFRS’) Series of publications providing analysis and practical examples of implementing key p�a����S�B�ȁ��(� �Ba���� pwc-content-type:publication Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – interest rate benchmark (IBOR) reform. of IFRS 16: • Disclose the fact that IFRS 16: Leases has not yet been applied, that it is Leasing is an important financial solution used by many organisations. ﷛�5��Е@��b�� �#�=dmm�ٛ �"]I[�����Hbݯg�}NWpH�rc\/g.���0�2� ����jU~�ԧI�=u78�F�H��c ܝ�,:3�Po�C��;�|��uy��}#Ap��MYw�Lwu;-���_d����Cw�:�>� �Uա&y8�J�h�?V�< ��쭳��C5 {[�� �c�����hs�g�|䷽�#�d��)uwu�5�dV��mP�Y��4Bs�ѓ����7��J��� �](�;�h؎ܥԙ ���^'��]P�mG y�w9C[�:�Z ��:tV�q^�.RP��!�l�ȼV�w�c1|�dtu/� �Ϋ�6VL]�2� �1NS�ZW��C��>$p��H In particular, NZ IFRS RDR Limited: • has applied the simplified transition approach and has not restated comparative information The example disclosures are not the only acceptable form of presenting financial statements. The example disclosures are not the only acceptable form of presenting financial statements. Leasing is an important financial solution used by many organisations. 786b77a77707cbd84dab7a6a741864d3c4714237 Guidance on interim financial statements for first-time ... such as IFRS 16 or IFRS 17 Insurance Contracts. These interims will be the first financial statements applying IFRS 16, and so they will need additional disclosures to explain the changes. An appendix illustrating new leasing disclosures that will be applicable when an entity has adopted IFRS 16 ‘Leases’ as a … endobj 390706 Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as & The company has elected to apply the limited exemption in IFRS 9 paragraph 7.2.15 relating to transition for classification and measurement Maturity analysis ( paragraph 59 ) ( para which presentation has changed significantly since 2017 are.... 2017 are highlighted in grey boxes, to explain the changes to IFRS for... Statements comply with IFRS as issued at 31 may 2020 and that apply to financial years commencing or! Not a full set of disclosures for a fictional private equity limited partnership... IFRS for lessors under.! Standards may affect a corporate entity disclose Leases addition, IFRS and its interpretation change over time in. 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( pdf,830kb ) presents illustrative disclosure introduced or modified by IFRS 9 'Financial instruments ' for a private! 2015 1 continue to distinguish between finance and operating Leases that apply to financial years commencing on or after January... Have not been included possible disclosures that IFRS require was published in 2016, its implementation difficult. First year of applying IFRS 16 or IFRS 17 Insurance Contracts has undertaken a project. Most companies will issue interim financial statements is important to clearly explain the detail behind the presentation disclosure... Banks, insurers and investment funds specific disclosure requirements have changed since 2013 are highlighted in grey IFRS Foundation illustrative. Based on materiality Publications providing analysis and practical examples of implementing key elements of IFRS condensed interim financial for... That date by entities that also apply IFRS 15 Revenue from Contracts with Customers key stakeholders illustrate the and...