The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and ...
One important aspect to be kept in mind is that the preparation of the opening IFRS balance sheet will be based on the IFRS guidance as prevalent at the annual reporting date (i.e., 31 March 2012) and ...
This may suggest that communication is not a high priority for companies, but this is far from the case. Effective communication of the impact of IFRS, and even of the expected timetable for future ...
In the first part of this article, we took a deeper look at the newly released International Financial Reporting Standards (IFRS) 17, Insurance Contracts, issued in May 2017. Specifically, we ...
THE GLOBAL accounting fraternity is changing the way it accounts for business combinations (including mergers & acquisitions) in terms of the new draft of International Financial Reporting Standard ...
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