Get ready for IFRS 17
IFRSAfter twenty years of development the IASB published IFRS 17 ‘Insurance Contracts’. This new Standard replaces IFRS 4 which was published in 2004.
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Financial statements on a non going concern basis
IFRSBoth IAS 1 ‘Presentation of Financial Statements’ and IAS 10 ‘Events after the Reporting Period’ suggest that a departure from the going concern basis is required when specified circumstances exist. Neither Standard however provides any details of an alternative basis of preparation and how it may differ from the going concern basis.
Navigating the Changes to IFRS for CFOs
IFRSThis publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting.
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