This IFRS Alert considers the financial reporting impact of the conflict in Ukraine on December 31, 2021 and subsequent year-ends.
The latest trio of articles about IFRS 8 provides further insights on key implementation issues and interpretational guidance related certain problematic areas.
In light of the latest conflict in Ukraine, including the introduction of wide-ranging sanctions against certain Russian companies and individuals, entities need to carefully consider the accounting implications of this situation.
This publication is designed to give a high-level awareness of recent changes to IFRS. It covers both new Standards and amendments to existing ones.
The IASB has released an amendment to the transition requirements in IFRS 17 Insurance Contracts, that could improve the usefulness of information.
The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging.
This introductory article summarizes the requirements and scope of IFRS 8 and explains the key steps in determining reportable segments.
This IFRS Viewpoint addresses how to account for costs in a cloud computing arrangement under IFRS, and the areas where there was diversity in practice.