Sustainability reporting standards
Sustainability has been a topic of growing importance for quite some time and has recently transitioned from technical discussions centred on reducing carbon footprint and conserving natural resources to also e…
Sustainability has been a topic of growing importance for quite some time and has recently transitioned from technical discussions centred on reducing carbon footprint and conserving natural resources to also e…
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 28 August 2023.
On 15 August 2023, the International Accounting Standards Board (IASB) published 'Lack of Exchangeability (Amendments to IAS 21)' that contains guidance to specify when a currency is exchangeable and how to det…
The government's consolidation package, which is currently going through the legislative process, brings a number of changes that will also affect accounting. The most significant one is undoubtedly the introdu…
The following article briefly summarises the key points of the National Accounting Board’s updated interpretation I-8 Social Fund and Similar Funds from Profit.
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 2 June 2023.
On 25 May 2023, the International Accounting Standards Board (IASB) published 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' to add disclosure requirements, and ‘signposts’ within existing dis…
On 23 May 2023, the International Accounting Standards Board (IASB) published 'International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12)' to respond to stakeholders’ concerns about the potential …
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 5 April 2023.