September year-end accounting reminders – IFRS® Accounting Standards

This publication provides an overview of current topics that might be relevant for financial statements with 30 September 2023 year-ends. For example, impacts from changes in the macroeconomic environment, hyper-inflationary economies, and expected changes in tax legislations. In addition, a summary of IFRS Accounting Standards and IFRIC® Interpretations newly applicable is provided. The final part of the document outlines IFRS Accounting Standards and IFRIC Interpretations that are effective in the future but might need disclosure of the possible impact of application today based on paragraph 30 pf IAS 8.