IFRS Spotlight

IFRS Spotlight gives you monthly insights on financial reporting from around the PwC network and from our experts here in Australia

January 2019 edition

Feature article

ASIC areas of focus - December 2018 financial reports

New accounting standards are again at the top of ASIC's list of focus areas for December 2018 financial reports.

Accounting implications of Brexit decision for December 2018 reporters

Our UK team's insights into the accounting implications of Brexit for December 2018 reporters will be relevant for companies doing business in the UK.

Financial reporting impacts of replacing LIBOR and other rates

This In Depth publication highlights the potential impacts of replacing benchmark interest rates such as LIBOR and other interbank offered rates.

Disclosing the expected impact of AASB 16

The new leases standard is effective for annual reporting periods commencing on or after 1 January 2019. This Straight Away summarises the reporting requirements and provides practical suggestions for disclosing the expected impact.

IFRS News - January 2019

This month's global IFRS update provides an update on hyper-inflationary economies and explains why insurers can’t afford to lose sight of the financial instruments standard.

Past editions

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