IAWG Accounting Guides
These guidance documents were compiled by the IATA Industry Accounting Working Group (IAWG) in association with advisors from international accounting firms. They cover specific issues that the IAWG believe may cause diversity in practice. They are not prescriptive and simply provide a means to share the views of a group of accounting professionals within the airline industry on the specific topics addressed.
IFRS 9, Hedging
IFRS 15, Revenue from Contracts with Customers – version 2
IFRS 16, Leases – version 1