This IFRS insight is designed for information of users on recent accounting issues tackled by International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB).

Two of the most significant outstanding accounting issues addressed by exposure drafts cover revenue recognition and leases.

Other exposure drafts covering limited amendments to IAS 1 and IFRS 1, IFRS 9, IAS 19, IAS 12 and IFRS 4 have been discussed in the attached document.

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