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ISSB issues its first global sustainability standards IFRS

The ISSB issued two international sustainability standards to mark the start of a new era of sustainability-related disclosures in capital markets worldwide.

3 min read | 30 Jun 2023
IASB amends IAS 12 to help entities respond to the Pillar Two Tax Rules IFRS

This publication details the amendments released by the IASB in IAS 12 to give temporary relief from accounting for deferred taxes from the OECD tax reform.

4 min read | 07 Jun 2023
ASPE and ASNPO: How changes to Section 3400 Revenue could affect your financial statements Advisor alert

ASPE and ASNPO will want to review their revenue recognition accounting policies to consider additional guidance.

30 May 2023
IFRS - Example Interim Consolidated Financial Statements IFRS

This publication details the reporting requirements set by IAS 34 to prepare a condensed set of interim financial statements

1 min read | 18 May 2023
ASNPO – Proposed changes to the accounting for contributions by not-for-profit organizations Advisor Alert

The Accounting Standards Board issued an Exposure Draft proposing changes to the Accounting Standards for Not-for-Profit Organizations.

4 min read | 04 May 2023
Navigating the changes to International Financial Reporting Standards 2023 edition IFRS

The 2023 edition of the IFRS publication details important amendments published between January 1 and December 31, 2022.

1 min read | 06 Mar 2023
IFRS Example Consolidated Financial Statements 2022 IFRS

The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (‘IASB’) with the potential to significantly impact the presentation of a complete set of financial statements and 2022 is no different.

2 min read | 31 Dec 2022
IASB amends IAS 1 to provide better disclosure on long-term debt with covenants IFRS

This publication details the additional guidance released by the IASB in IAS 1 on the disclosure of long-term debt with covenants effective Jan 1, 2024.

2 min read | 14 Nov 2022
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