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IFRS
IFRS 16 — Leases
Overview IFRS 16 specifies how an IFRS reporter will recognise, measure, present, and disclose leases. The standard prov
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IFRS
IFRS 15 – Revenue from Contracts with Customers
Overview IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requires such entities to pro
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IFRS
IFRS 14 – Regulatory Deferral Accounts
Overview IFRS 14 Regulatory Deferral Accounts permits an entity that is a first-time adopter of International Financial
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IFRS
IFRS 13 – Fair Value Measurement
Overview IFRS 13 Fair Value Measurement applies to IFRSs requiring or permitting fair value measurements or disclosures
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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 w
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