Episode 143: IFRS 9 Classification and Measurement Topics include: An overview of what is involved in the post implementation review and the proposed amendments to IFRS 9.
Global implementation of Pillar Two: narrow-scope amendments to IAS 12 On 23 May 2023, the IASB issued narrow-scope amendments to IAS 12, ‘Income Taxes’.
Hyper-inflationary economies – Updated April 2023 The IMF World Economic Outlook (‘WEO’) report released in April 2023 provides updated data in respect of current and projected levels of inflation.
Illustrative condensed interim financial statements 2023 This publication (free registration required to view) presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for...
