Filter insights by:
Filters applied:
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.
The Global Public Policy Committee has created an auditor's response to the risks of material misstatement arising from estimates made in applying IFRS 17.
The International Financial Reporting Interpretations Committee (IFRIC), received a request addressing how a customer should account for costs of configuring or customising supplier’s application software in a Cloud Computing or Software as a Service (SaaS) arrangement.
This publication explains how to measure fair value and clarifies how to measure fair value when a market becomes less active.