In May 2025, the IFRS Interpretations Committee issued Compilation of Agenda Decisions—Volume 12, which compiles all agenda decisions published by the IFRS Interpretations Committee from November 2024 to April …
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…
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…
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…