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In our IFRS news for June, we provide more insights on IFRS 16 COVID-19 rent concessions amendment, a number of narrow-scope amendments issued by the IASB as well as key considerations in applying post-model adjustments or ‘overlays’ in estimating expected credit losses.
David Baur
Partner, Investor Reporting and Sustainability Platform Leader, PwC Switzerland
+41 58 792 25 37