Belgium

First Impressions publications 

First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.
First Impressions: Employee benefits
First Impressions: consolidated financial statements
First Impressions: Joint arrangements
First Impressions: Additions to IFRS 9 Financial Instruments
First Impressions: Revised IAS 24 Related Party Disclosures
First Impressions: IFRS 9 Financial Instruments
First Impressions: IFRS 8 Operating Segments
First Impressions: IFRS 6 Exploration for and Evaluation of Mineral Resources
First Impressions: IFRS 3 and FAS 141R Business Combinations
First Impressions: IFRIC 12 service concession arrangements