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INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COVID 19: Hedge accounting insights
There are several accounting considerations the COVID-19 pandemic has triggered in relation to IFRS 9. In our view one of the most significant is in relation
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COVID 19: Debt modifications
Borrowers need to determine the impact of any changes to debt arrangements and then apply the guidance set out in IFRS 9 ‘Financial Instruments’ to determine
IFRS Example Financial Statements 2020
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and
IFRS 16 Lease incentives
Granting lease incentives is a common way to encourage a new lessee to sign up to a new lease contract and fill vacant premises. Lease incentives may take
IFRS Capital raising - Accounting rules that may haunt you
This article analyses some of accounting considerations that companies need to keep in perspective to avoid potentially undesirable and unforeseen effects on
IFRS IFRS Alerts
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
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