This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.
This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.
Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later.
Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.
The final drafts of the European Sustainability Reporting Standards are out for comment.