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Accounting for change: How COVID-19 affects TFRS 15
AUDIT Accounting for change: How COVID-19 affects TFRS 15
Entities must consider the implications of TFRS 15 when accounting for revenue generated from contracts with customers during COVID-19.
07 Jul 2020
IFRS Alerts
IFRS IFRS Alerts
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards (IFRIC) or amendments to existing IFRS Standards. In response to these, the global IFRS team publishes IFRS Alerts on these changes (and other issues relevant to IFRS) as they are announced so that you can keep up to date.
24 Oct 2019
Example Financial Statements 2018
IFRS Example Financial Statements 2018
Each year the requirements of International Financial Reporting Standards (IFRS) change. New Standards and Amendments become effective and these determine the presentation of primary financial statements and accompanying disclosures. As a result companies face the challenge of updating their financial statements every year.
18 Oct 2018
Accounting for client money
IFRS Accounting for client money
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
17 Oct 2018
IFRS News - Q3 2018
IFRS IFRS News - Q3 2018
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
01 Aug 2018
Accounting for crypto assets
IFRS Accounting for crypto assets
Currently, IFRS does not provide specific guidance on accounting for crypto assets. This IFRS Viewpoint seeks to explore the accounting issues that arise for miners and validators in mining and maintaining the blockchain in accordance with existing IFRS.
19 Jul 2018
IFRS Alert - Argentina expected to be declared hyper-inflationary
IFRS IFRS Alert - Argentina expected to be declared hyper-inflationary
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
09 Jul 2018
IFRS 16 - Prepare for lease accounting changes
IFRS IFRS 16 - Prepare for lease accounting changes
The new leasing standard - IFRS 16 'Leases' has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.
17 Jun 2018
Conceptual framework for financial reporting
IFRS Conceptual framework for financial reporting
The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010. It also fills gaps in areas where there was no or only little guidance.
10 Jun 2018
Accounting for cryptocurrencies
IFRS Accounting for cryptocurrencies
The popularity of cryptocurrencies has soared in recent years, yet they do not fit easily within IFRS’ financial reporting structure. For example, an approach of accounting for holdings of cryptocurrencies at fair value through profit or loss may seem intuitive but is incompatible with the requirements of IFRS in most circumstances.
13 May 2018
IFRS News - Q2 2018
IFRS IFRS News - Q2 2018
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
02 May 2018
AUDIT & IFRS Hub
AUDIT & IFRS Hub
Welcome to our International Financial Reporting Standards (IFRS) hub that collect all alert and update about IFRS.
24 Apr 2018
IFRS Alert - IASB issues a revised ‘Conceptual Framework for Financial Reporting’
IFRS IFRS Alert - IASB issues a revised ‘Conceptual Framework for Financial Reporting’
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
03 Apr 2018
Potential accounting consequences of the US tax reform
IFRS Potential accounting consequences of the US tax reform
On 22 December 2017, the president of the United States signed into law the ‘Tax Cuts and Jobs Act’. The Act is a sweeping reform of US taxation which is likely to have a significant impact on financial statements prepared under IFRS for entities with US operations.
09 Feb 2018
IFRS News - Q1 2018
IFRS IFRS News - Q1 2018
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
31 Jan 2018
Annual Improvements to IFRS Standards 2015-2017 Cycle
IFRS Annual Improvements to IFRS Standards 2015-2017 Cycle
We have published the IFRS Alert 2017 - 07: IASB issues 'Annual Improvements to IFRS Standards 2015-2017 Cycle'. The Annual Improvements address minor, but necessary, changes to various IFRS Standards to clarify wording or eliminate inconsistencies between Standards.
20 Dec 2017
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