This factsheet provides an overview of the major changes in the Standards. It does not identify changes with respect to specific industries. In order to provide a complete overview, we start with a summary of the major changes in the Standards that already came into effect for financial years starting on or after 1 January 2020.
The factsheet concludes with an overview of the major changes for small entities as included in the Standards for micro and small entities, which were published at the same time as the Standards for large and medium-sized entities.
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