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.
What are the rules for technical improvements of intangible assets and their amortisation? What is the definition of intangible fixed assets? What are the technical improvements of intangible assets? The follow…
We bring an interesting final agenda decision issued by the IFRS Interpretations Committee in April 2023 which concerns the definition of a lease under IFRS 16 Leases.
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.