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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 article outlines the new Canadian Standard on Related Services (CSRS) 4200 Compilation Engagements for third-party users of financial information.
This article outlines the new Canadian Standard on Related Services (CSRS) 4200 Compilation Engagements for management.
This publication explains how to measure fair value and clarifies how to measure fair value when a market becomes less active.
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.
The final chapter in our four-part series outlines the presentation, disclosure and transition requirements.