PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and […]
EY IFRS Publications , IFRS
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IGAAP® Disclosure Checklist – financial statements with a 30 June 2021 year end
This IGAAP® Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 […]
IFRS , KPMG IFRS Publications
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Earnings per share – IAS 33 handbook
EPS is an important metric that is widely used by analysts and other external users […]
Deloitte US GAAP Publications , US GAAP
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A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions
“Carve-out financial statements” is a general term used to describe financial statements derived from the […]
Deloitte US GAAP Publications , US GAAP
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A Roadmap to Applying the New Revenue Recognition Standard (December 2020)
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on […]
Deloitte US GAAP Publications , US GAAP
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A Roadmap to Accounting for Business Combinations
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on […]
BDO IFRS Publications , IFRS
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IFRS IN PRACTICE 2020-2021 IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS
On 28 May 2014, the International Accounting Standards Board (IASB) published IFRS 15 Revenue from […]