In May 2024, the International Accounting Standards Board (IASB) amended IFRS 9 Financial Instruments (‘IFRS 9’)....
Financial assets with contingent features
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Financial instruments
IFRS 18: An overview of changes
The IASB published IFRS 18 Primary Financial Statements (‘IFRS 18’) in April 2024. This standard replaces IAS 1, the...
Shares issued: Are they debt or equity?
Intuitively, accountants tend to treat shares issued by a company as equity based on their legal form. The classification of the...
Debt or equity: The role of shareholder decisions
It is often a complex decision to classify an instrument issued by an entity as debt or equity. IAS 32 Financial Instruments -...
Accounting for power purchase agreements in terms of IFRS
There is a global drive towards renewable energy. In this context, entities have increasingly entered into renewable power...
Accounting for employee share plans
Companies use employee share plans (or employee stock ownership plans as they are also called in some jurisdictions) to...