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

The amended standard has an effective date of annual periods beginning on or after 1 January 2013.

First Impressions: Consolidated financial statements

The new consolidation standard (IFRS 10) aims to develop a single consolidation model applicable to all investees.

First Impressions: Joint arrangements

Our First Impressions explains how the new joint arrangements standard (IFRS 11) works.

First Impressions: Additions to IFRS 9 Financial Instruments

This edition of First Impressions considers the requirements of a new edition of IFRS 9 Financial Instruments issued in October 2010.

First Impressions: Revised IAS 24 Related Party Disclosures

This edition of First Impressions considers the requirements of the revised version of IAS 24 Related Party Disclosures issued in November 2009.

First Impressions: IFRS 9 Financial Instruments

This edition of First Impressions considers the requirements of the new standard IFRS 9 Financial Instruments issued in November 2009.

First Impressions: IFRS 8 Operating Segments

First Impressions is a publication that is prepared upon the release of a new IFRS, interpretation or other significant amendment to the requirements of IFRSs.

First Impressions: IFRS 6

This edition of First Impressions considers the requirements of IFRS 6.

First Impressions: IFRS 3 and FAS 141R Business Combinations

This edition considers the requirements of IFRS 3 Business Combinations (2008) and the related amendments to IAS 27.

First Impressions: IFRIC 12 service concession arrangements

This edition includes a discussion of the key elements of the new requirements and highlights areas that may result in a change of practice.

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