The ISSB expects to release its first two standards in June 2023 with effective periods beginning Jan. 1, 2024
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.
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.
The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging.
This publication details the additional guidance released by the IASB in IFRS 16 on accounting for sale and leaseback transactions.
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.
Your annual financial statements are a critical communication to your investors and other stakeholders. But how effective are they in meeting your stakeholders’ needs?
This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.