The interim reporting season is almost upon us and we are about to see what impact the new accounting standards, IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments, have had on listed companies. If you are a listed company with a December year end, you should have been applying these new standards since the start of the year. Minds should now be focused on the disclosure of the changes that needs to be made with the interim results.