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IFRS IFRS 3 - Recognition principle 14 Nov 2022
An overview of IFRS 3’s recognition and measurement principles.
IFRS IFRS 3 - Specific recognition and measurement provisions 14 Nov 2022
IFRS 3 has specific guidance on how some items are recognised and measured. This article summarises this specific guidance and provides examples to illustrate
IFRS How should the identifiable assets and liabilities be measured? 14 Nov 2022
How should the identifiable assets and liabilities be measured?
IFRS The impact of IFRIC’s agenda decision on cloud computing costs 18 Jul 2022
The impact of the International Financial Reporting Interpretations Committee’s (IFRIC) agenda decision on cloud computing costs was bigger than some
IFRS IFRS Alerts 07 Mar 2022
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS IFRS 3 - Reverse acquisitions explained 19 Jan 2022
What is a reverse acquisition and how do you account for it?
IFRS Reverse acquisitions outside the scope of IFRS 3 18 Jan 2022
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
IFRS IFRS 8 - Principles in brief 14 Oct 2021
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
International Financial Reporting Standards IFRS Example Interim Consolidated Financial Statements 2021 16 May 2021
The IFRS Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2021.
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