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..
Training Modules BDO’s online training comprises a high level overview of individual IFRSs, together with a range of accessible ‘bite sized’ modules that cover separate issues in more detail. They can be viewed online or downloaded to a mobi..
Podcast Series: IFRS Talks IFRS is the language of the global capital markets. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting en..
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 ..