Overview IFRS 16 specifies how an IFRS reporter will recognise, measure, present, and disclose leases. The standard prov
Overview IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requires such entities to pro
Overview IFRS 14 Regulatory Deferral Accounts permits an entity that is a first-time adopter of International Financial
Overview IFRS 13 Fair Value Measurement applies to IFRSs requiring or permitting fair value measurements or disclosures
Overview IFRS 12 Disclosure of Interests in Other Entities is a consolidated disclosure standard requiring a w
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