- IFRS
IFRS 15 – Revenue from Contracts with Customers
IFRS 15 outlines how and when an IFRS reporter would recognise revenue and requires such companies to make more meaningful, relevant disclosures to readers of f
- IFRS
IFRS 14 – Regulatory Deferral Accounts
Overview IFRS 14 Regulatory Deferral Accounts permits an entity that is a first-time adopter of International Financial Reporting Standards to continue to accou
- IFRS
IFRS 13- Fair Value Measurement
IFRS 13 – Fair Value Measurement is a standard developed by the IAS that provides guidance on how to measure fair value in financial reporting. The standa
- IFRS
IFRS 12-Disclosure of Interests in Other Entities
Overview IFRS 12 Disclosure of Interests in Other Entities is a consolidated disclosure standard requiring a wide range of disclosures about an entity
- IFRS
IFRS 11 – Joint Arrangements | Overview and Disclosure Requirements
Overview IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement. Joint control involves the contractually agreed sha
- IFRS
IFRS 10 — Consolidated Financial Statements
Overview IFRS 10 Consolidated Financial Statements outlines the requirements for preparing and presenting consolidated financial statements, requiring entities
- Financial Accounting Concepts
IFRS 9 Financial Instruments | Meaning and Overview
IFRS 9 is a set of international financial reporting standards issued by the International Accounting Standards Board (IASB) that outlines the rules for account
- Financial Accounting Concepts
IFRS 8 – Operating Segments
Scope IFRS 8 applies to the separate or individual financial statements of an entity (and to the consolidated financial statements of a group with a parent): wh
- Financial Accounting Concepts
IFRS 7 – Financial Instruments: Disclosures
Overview IFRS 7 Financial Instruments: Disclosures require a business to disclose information on the financial instruments’ relevance to the entity and th
- Financial Accounting Concepts
Treatment of Goodwill: IFRS v. US GAAP
When it comes to accounting principles, the treatment of goodwill can vary significantly between International Financial Reporting Standards (IFRS) and United S