The OECD/G20 developed Global Anti-Base Erosion (‘GloBE’) model rules in Pillar Two of BEPS 2.0 to address...
Accounting for Pillar Two of BEPS 2.0
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Presentation and disclosure
Accounting for supply chain financing
The topic of Supply chain financing (‘SCF’) has been on various IFRS Interpretations Committee (‘IFRIC’) and IASB agendas during...
Classification of liabilities: Loan covenants
Financial statements distinguish between current and non-current assets and liabilities. Assets are classified on, amongst...
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 -...
Are your long-term liabilities still non-current?
IAS 1 Presentation of Financial Statements deals with, amongst others, the classification of assets and liabilities as current...
IFRS 10: A simple matter of control?
IFRS 10 Consolidated Financial Statements (‘IFRS 10’) governs the presentation of consolidated financial statements that...