Rapport financier

IFRS: Amendments to IAS 1 and IAS 8- Definition of Materiality

The International Accounting Standards Board has issued amendments to its definition of material to make it easier for companies to make materiality judgements.

Technical Excellence & Value Management Conference- Day 3 Higlights [The future of Financial Reporting- Bruce Mackenzie]

Bruce Mackenzie delivers opening remarks and updates on the direction of accounting standards in the context of the state of the profession and fast growing environment.

Definition of a business (Amendments to IFRS 3)

The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IFRS 3 Business Combinations to improve the definition of a business.

IFRS for SME’s : FAQs

The ICAEW Financial Reporting Faculty answers some frequently asked questions on IFRS for SMEs

The Revised Conceptual Framework for Financial Reporting

On 29 March 2018 the Board issued a comprehensive set of concepts for financial reporting, the revised Conceptual Framework for Financial Reporting (Conceptual Framework), replacing the previous version of the Conceptual Framework issued in 2010. The revised Conceptual Framework has an effective date…