If you are looking for a great free resource for your IFRS revision, then there’s no better source that Deloitte’s ‘IFRS in your Pocket’.
This 145-page booklet is a comprehensive summary of the current IFRS standards and interpretations.
Deloitte’s Global IFRS leader, Veronica Poole, explains that in terms of new accounting requirements for annual periods beginning on or after 1 January 2021 it is a relatively quiet year, compared to previous ones.
However, she explained: “Nonetheless, there are some important changes coming to financial instrument accounting with the adoption of Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16).”
Take a look at the booklet at: https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2021
