The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 31 January 2023.…
On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IF…
The following article briefly summarises the main points of the new interpretation of the National Accounting Board I-48 “Valuation of assets and liabilities in transactions involving a business or part of a bu…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 31 January 2023.…
We bring two interesting final agenda decisions issued by the IFRS Interpretations Committee in 2022. The first concerns the forgiveness of lease payments by the lessor, the second concerns the question of whet…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 22 December 2022…
This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for the December 2022 calendar year-end and subsequent accounting periods.
The version of the model consolidated financial statements under IFRSs as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech and English.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 10 November 2022…
On 26 October 2022, the Ministry of Finance sent a draft of the new Accounting Act for the comment procedure. The draft of the new Accounting Act is based on the intended subject-matter that was approved by the…