The International Accounting Standards Board (IASB) published IFRS 19 Subsidiaries Without Public Accountability:...
IFRS 19: Towards simplified disclosures
read more
Presentation and disclosure
Accounting for Climate-Related Commitments
As the importance of climate-related commitments grows in the corporate sector, questions arise regarding their...
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...
Disclosing accounting policies
Accounting policies comprise of the specific principles, bases, conventions, rules and practices that an entity applies to...
Disclosure of impairment
IFRS requires entities to consider and account for the impairment of assets. This ensures that their carrying amounts...
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...