Deloitte has developed high quality e-learning modules to help users develop their knowledge and application of the basic principles and concepts of the IFRSs a..
The International Federation of Accountants (IFAC) has developed a package of training materials to support International Public Sector Accounting Standards (IPSAS) imple..
The International Accounting Standards Board (IASB) has published a comprehensive discussion paper DP/2020/1 ‘Business Combinations — Disclosures, Goodwill and Impairment’. The IASB’s related project aims at improving the information companies provide to investors, at a reasonable cost, about the businesses those companies buy and would help to hold management to account for its decisions to ..
As the pandemic increases in both magnitude and duration, entities are experiencing conditions often associated with a general economic downturn. This includes, but is not limited to, financial market volatility and erosion, deteriorating credit, liquidity concerns, further increases in government intervention, increasing unemployment, broad declines in consumer discretionary spending, increasing inventory levels, reductions in production ..
On May 28, the IASB issued an amendment to its leases guidance to make it easier for lessees to account for COVID-19-related rent co..
PwC FAQs on a wide range of accounting impacts from COVID-19 This in-depth answers specific questions about a range of topics, related to the impact of COVID-19 on financial reporting. Topics include impairment assessments; accounting for the impact on revenue recognition, inventory, leases, compensation, debt, taxes, and financial statement presentation; and considerations related to internal ..