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  • IFRS Bulletin 2017-05

IFRS Bulletin 2017-05

16 mars 2017

In order to comply with paragraph 30 in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors entities need to make disclosures about new IFRSs that have been issued but are not yet effective when they have decided not apply the new IFRSs at their reporting date. Disclosures need to include ‘known or reasonably estimable information relevant to assessing the possible impact that application of the new IFRS will have on the entity’s financial statements in the period of initial application’.


To comply with the requirements set out above an entity considers disclosing:

  • the title of the new IFRS
  • the nature of the impending change or changes in accounting policy
  • the date by which application of the IFRS is required
  • the date as at which it plans to apply the IFRS initially


  • a discussion of the impact that initial application of the IFRS is expected to have on the entity’s financial statements
  • or if that impact is not known or reasonably estimable, a statement to that effect.


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