IAS 34 explained (30 June 2020)
This edition of IFRS in Practice looks at a number of practical issues which often arise from the application of IAS 7 Statement of Cash Flows
IFRS 11 establishes principles for financial reporting by parties to a joint arrangement.
IFRS 15 sets out a single and comprehensive framework for revenue recognition, which supersedes (IAS 18 Revenue and IAS 11 Construction Contracts) and the accompanied Interpretations.
Accounting for rent concessions has resulted in numerous questions. This publication includes responses to several FAQs BDO has encountered in practice as they relate to lessees.
IASB issues amendments to IAS 1 – Classification of Liabilities as current or non-current
Potential effects of the Coronavirus outbreak on 2020 reporting periods and onward
IASB issues amendments to IFRS 17, Insurance contracts
This IFR Bulletin focuses on the financial reporting implications of COVID-19 that relate to the expected credit loss (‘ECL’) requirements of IFRS 9.