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IFRS Five accounting considerations relating to revenue recognition
As a result of COVID-19 entities are generally expecting to experience significant declines in revenue and decreases in progress of delivery of performance
International Financial Reporting Standards COVID-19: Financial reporting and disclosures
COVID-19: Financial Reporting and Disclosures, identifies key financial reporting areas that entities need to consider when determining the impact on their
Accounting Accounting implications of COVID-19
Accounting implications of COVID-19
Audit and Assurance Taking joint responsibility for corporate failures – An audit perspective
Following the Dutch Authority for the Financial Markets' (AFM) assessment during 2017-2018 on ‘quality change’ at PIE audit firms over quality safeguards that
Accounting Accounting for leases under IFRS 16
Definition of a lease IFRS 16 represents the first major overhaul of lease accounting in over 30 years. The new Standard will affect most companies that
IFRS Accounting for cryptocurrencies
The popularity of cryptocurrencies has soared in recent years, yet they do not fit easily within IFRS’ financial reporting structure. In this Viewpoint we