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International Financial Reporting Standards are the world's most widely applied accounting standards and are constantly evolving. Course will provide an update on all the latest developments and trends in IFRS globally. 2016 - 2018 IASB observed much change in International Financial Reporting Standards than the earlier years via introducing IFRS 15 and IFRS 16, although there were some minor standard modifications. The currently introduced changes to accounting standards provide a number of clarifications or practical simplifications that may be helpful for preparers of financial statements. E. Explain the recent change in IFRS 15. Compare and contrast between the old standard and the new standards? (2 marks)