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IFRS IFRS Alert 2020-10 Hyperinflationary economies
IAS 29 ‘Financial Reporting in Hyperinflationary Economies’ requires the financial statements of any entity whose functional currency is the currency of a
IFRS Insights into IFRS 16: Lease incentives
Granting lease incentives is a common way to encourage a new lessee to sign up to a new lease contract and fill vacant premises. When accounting for lease
Slides COVID-19: Financial Reporting – Disclosures for significant judgements
The novel coronavirus (COVID-19) pandemic has spread around the globe. The virus has taken its toll on not just human life, but businesses and financial
IFRS Alerts Amendments to IFRS 17 and IFRS 4
The International Accounting Standards Board (IASB) has issued ‘Amendments to IFRS 17 ‘Insurance Contracts’’ (the Amendments). The aim of the amendments is to
IFRS Alert The IASB defers the effective date of the IAS 1 Amendments
The International Accounting Standards Board (IASB) has issued an amendment to defer the effective date of the ‘Classification of Liabilities as Current or Non
IFRS COVID-19: Considerations when preparing financial statements
Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We
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