This special edition of IFRS in Focus sets out financial reporting issues that may be relevant for years ending on or after 31 December 2021 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards. Download at Deloitte IASPLUS Error happened.
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.
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….