The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...
Discover why IFRS prohibits LIFO accounting, including issues like distorted financials, outdated inventory values, and ...
Since the European Union’s 2002 regulation mandating IFRS for EU public companies and the execution of the Norwalk Agreement by FASB and the International Accounting Standards Board (IASB), momentum ...
The transition to the International Financial Reporting Standard 17 (IFRS 17), which affects insurance contracts, remains a challenge for firms as it is a radical departure from current accounting ...
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3rd edition of the IFRS for SMEs accounting standard
This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...
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