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Beskrivelse
The International Accounting and Reporting Issues 2018 Review presents a review of recent developments on reporting on the performance of enterprises in attaining the Sustainable Development Goals, and on practical implementation aspects of both of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discuss implementation considerations for recently issues IFRS dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. With respect to IPSAS, the 2018 Review discusses overall implementation in different regions of the world and practical implementation considerations such as regulatory, institutional and technical aspects.