IFRS 16 Leases (‘IFRS 16’) requires an entity to assess whether a contract conveys the right to control the use of an...
Battery offtake arrangements as leases: Assessing economic benefits
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Liabilities
Accounting for guarantees
The IFRIC recently published an agenda decision dealing with the accounting treatment of guarantees. The agenda decision stems...
Amendments to IFRS for SMEs
Entities without public accountability may apply the International Financial Reporting Standards for Small and...
Accounting for Climate-Related Commitments
As the importance of climate-related commitments grows in the corporate sector, questions arise regarding their...
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...
Accounting for Pillar Two of BEPS 2.0
The OECD/G20 developed Global Anti-Base Erosion (‘GloBE’) model rules in Pillar Two of BEPS 2.0 to address...