IFRS
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IFRS 17 – Insurance Contracts | Overview | Scope | Objectives
IFRS 17 provides guidance on accounting for insurance contracts. It is set to replace IFRS 4, which currently governs accounting for insurance contracts. The pu
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IFRS 16 – Leases (Recognition, Measurement and Disclosure)
Overview IFRS 16 specifies how an IFRS reporter will recognise, measure, present, and disclose leases. The standard provides a single lessee accounting model, r
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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
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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
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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
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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
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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
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IFRS 10 — Consolidated Financial Statements
Overview IFRS 10 Consolidated Financial Statements outlines the requirements for preparing and presenting consolidated financial statements, requiring
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IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
IFRS-5 Standard is being developed, revised and adopted by the IASB to establish a framework for recognising and measuring the income of entities that acquire o
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IFRS 3 – Business Combinations, Scope and Disclosure Requirements
Overview IFRS 3 Business Combinations describes how an acquirer accounts for the purchase of control of a business (e.g. an acquisition or merger). These busine
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