Q2 2018 Interim report market watch
In this publication, we continue to analyse Dutch companies' transition disclosures relating to IFRS 9 Financial Instruments (effective 2018), IFRS 15 Revenue from Contracts with Customers (effective 2018), and IFRS 16 Leases (effective 2019).
This publication builds on findings published in our 2017 annual market watch and Q1 2018 interim market watch. This time our analysis is based on Interim Financial reports in accordance with IAS 34 as at Q2 2018. Since IFRS 9 and IFRS 15 are now in effect, a key focus of this publication is the transition disclosures for IFRS 16.