IASB issued new standard IFRS 18
On 9 April 2024, the International Accounting Standards Board (IASB) published its new standard IFRS 18 Presentation and Disclosures in Financial Statements that will replace IAS 1 Presentation of Financial Sta…
On 9 April 2024, the International Accounting Standards Board (IASB) published its new standard IFRS 18 Presentation and Disclosures in Financial Statements that will replace IAS 1 Presentation of Financial Sta…
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 17 April 2024.
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 12 January 2024.…
After a long period of relative calm, with six years having passed since the last standard – IFRS 17 Insurance Contracts – was issued, several new IASB developments are on the horizon in both the near and dista…
IFRS 17 Insurance Contracts is the accounting standard that applies to insurance contracts regardless of the issuer, i.e. IFRS 17 does not apply only to insurance or reinsurance entities. This means that some c…
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 12 January 2024.…
The version of the illustrative consolidated financial statements under IFRS Accounting Standards as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech …
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 12 January 2024.…
On 19 December 2023, three amendments to IAS 1 Presentation of Financial Statements were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effect…