category : IFRS Resources

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 ..

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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 ..

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IFRS and Covid-19 The Coronavirus Disease 2019 (COVID-19) pandemic is affecting economic and financial markets, and virtually all industries are facing challenges associated with the economic conditions resulting from efforts to address it. Entities are experiencing conditions often associated with an extreme general economic downturn. This series of webcasts discusses certain key IFRS accounting considerations ..

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