-
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
International Financial Reporting Standard (IFRS) 11 prescribes the accounting treatment of joint arrangements, which occur when two or more entities have contr
-
IFRS
IFRS 10 — Consolidated Financial Statements
The International Financial Reporting Standard (IFRS) 10, Consolidated Financial Statements, is the key to facilitating financial statements reflecting the econ
-
IFRS
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
-
IFRS
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
-
IFRS
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
-
Money and Investment
What are mutual fund loads? Meaning and Types
Mutual fund loads are sales charges or commissions levied on investors when they purchase or sell shares in certain types of mutual funds. The total charges for