Relatório financeiro

Onerous Contracts— Cost of Fulfilling a Contract (Proposed amendments to IAS 37)

The International Accounting Standards Board (IASB) has published for public comment proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets to specify which costs a company should include when assessing whether a contract will be loss-making.

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