This appendix to Deloitte’s IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments. Source: IAS PLUS Error happened.
BDO issues updated IFRS in Practice on impairment of assets – includes guidance on the impact of COVID-19 BDO has released its most up to date guidance on IAS 36 Impairment of Assets. The recent effects of COVID-19 have highlighted the amount of complexity that may arise as entities apply IAS 36 to test for impairment…
Reporting revenue under IFRS 15 Revenue from Contracts with Customers is now one of your ordinary activities. So this feels like the right time to take stock – to pull together, in one place, what KPMG has learned about this new world of revenue recognition. Download KPMG IFRS 15 Revenue – Handbook Error happened.
This guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 16 Leases, issued in January 2016 and effective for accounting periods beginning on or after 1 January 2019. A useful resource on IFRS 16 Leases from Deloitte on transition, general accounting principles and scope. Download the guide from Source….