IFRS 15 Revenue from Contracts with Customers became effective on 1 January 2018. As the new standard introduces significant changes in revenue recognition in comparison with the existing regulation, we would l…
In today’s article, we will focus on equity and selected aspects of its review in the annual financial statements prepared under Czech accounting legislation.
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.
On 30 July 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 (codified as ASC 842). In addition, on 19 Jul…
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 15 August 2018.
IFRS 15 Revenue from Contracts with Customers became effective on 1 January 2018. As the new standard introduces significant changes in revenue recognition in comparison to the existing regulation, we would lik…
Today’s issue of Accounting News will briefly summarise the main points of Interpretation I-37 of the National Accounting Council ‘Accruals and Deferrals and Foreign Currency’.
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting', which became effective immediately. In this article, we continue to ou…