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The International Accounting Standards Board is considering whether IFRS Accounting Standard requirements for intangible assets remain relevant today, following concerns from stakeholders.
Monetary company size thresholds are set to rise by 50% from October 2024, affecting non-financial reporting obligations for businesses of all sizes. We take a look at the implications.
Since publication of the IFRS Sustainability Disclosure Standard, IFRS S2 Climate-related Disclosures in June 2023, thoughts have turned to what it means for organisations. We answer some common questions.
The IASB’s latest IFRS Accounting Standard, IFRS 18 Presentation and Disclosure in Financial Statements, focuses on new requirements for the statement of profit or loss.
IAS 8 prescribes criteria for selecting accounting policies. It clarifies when a change in accounting policy is acceptable and gives guidance on the treatment of such changes, as well as changes in accounting estimates and errors. This page provides information on the standard, with ICAEW guides.