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IFRS vs IPSAS: an overview of grant accounting 17 February 2021: ICAEW’s public sector team examines the differences between International Financial Reporting Standards and International Public Sector Accounting Standards and the suitability of each in public sector financial reporting. The IFRS standard on accounting for grant income, IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance, is based on the matching principle where gran...

DJ Rights and Issues Investment Trust PLC: Results for the year ending 31 December 2020 Rights and Issues Investment Trust PLC (RIII) Rights and Issues Investment Trust PLC: Results for the year ending

The Atlantic Is It Safe to Go Back to the Movie Theater? Despite being indoors (a red flag), the sort of behavior engaged in at the movies is, relatively speaking, benign. February 15, 2021 Jefta Images/Barcroft Media/Getty As COVID-19 case numbers drop, hospitalizations decrease, vaccine administrations increase, and blockbuster season approaches, Americans who think big movies deserve a big screen are wondering when they can dare return to theaters. The closest deadline for many is the March ...

  The Board of SolGold (LSE and TSX code: SOLG) is pleased to advise all shareholders and interested investors of the release of the Companys interim financial results for the half year ended 31 December 2020.  The interim financial report is included as part of this announcement.   Further, the Board advises shareholders and interested investors that the Companys website also contains access to additional information required to be filed on SEDAR in Canada in ...

What’s new? In February 2020, South Sudan’s two main belligerents began forming a unity government pursuant to a peace deal inked a year and a half earlier. But the pact is fragile, smaller conflicts are still ablaze and the threat of return to full-blown civil war remains.  Why does it matter? Forthcoming elections could test the peace deal severely. Looking further ahead, conflict will continue to plague South Sudan until its leaders forge a political system that distributes power mo...

As socialists, we must stand alongside workers who are resisting the undemocratic imposition of even more extractive forms of capitalism and neoliberalism, writes Claudia Webbe

BlackRock North American Income Trust Plc - Final Results PR Newswire LEI: 549300WWOCXSC241W468 PERFORMANCE RECORD 158.06 145.50 2 2 (7.5%) 2 ======== 1 The change in net assets reflects market movements, shares issued/bought back and dividends paid during the year. 2 Alternative Performance Measures, see Glossary in the Companys Annual Report for the year ended 31 October 2020. Year ended 5,367 6.65 NAV % Sources: BlackRock and Datastream. CHAIRMANS STATEMENT OVERVIEW Despite...

BlackRock Energy and Resources Income Trust Plc - Final Results PR Newswire (LEI: 54930040ALEAVPMMDC31) PERFORMANCE RECORD 80.76 2 4,900 4.31 4.00 ======== 1 The change in net assets reflects market movements, the buyback of shares and dividends paid during the year. 2 Alternative Performance Measures, see Glossary contained within the Annual Report which can be found on the Companys website at wwww.blackrock.com/uk/beri. CHAIRMANS STATEMENT MARKET OVERVIEW This year has been chall...

Tectonic Gold Plc - Annual Financial Report for the Year Ended June 2020 PR Newswire for the year ended 30 June 2020 CONTENTS 6 Strategic report 17 Consolidated Statement of Profit or Loss and Other Comprehensive Income 18 Statements of Financial Position 19 Group Statement of Changes in Equity 20 Company Statement of Changes in Equity 21 Statem...

Speech: IASB Chair’s virtual keynote in Japan Hans Hoogervorst, Chair of the International Accounting Standards Board (Board), delivered the keynote speech at a virtual seminar on IFRS Standards, organised by the Japanese Institute of Certified Public Accountants. He discussed the impact of covid-19 on the Board’s work, developments in IFRS Standards during his chairmanship and future challenges. Dear colleagues, dear friends—it is a pleasure to address this online conference, organised b...