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IASB amends IAS 1 for long-term debts with covenants IASB

The International Accounting Standards Board (IASB) has issued amendments to IAS 1 ‘Presentation of Financial Statements’ that aim to improve disclosures about long-term debt with covenants for periods beginning on or after 1 January 2024, with early adoption being permissible.

08 Nov 2022
IASB issues minor amendments to IFRS 16 IFRS

The IASB has issued additional guidance in IFRS 16 on accounting for sale and leaseback transactions.

28 Sep 2022
IFRS Example Interim Condensed Consolidated Financial Statements 2022 IFRS

The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.

12 May 2022
Accounting implications of the conflict in Ukraine IFRS

In light of the latest conflict in Ukraine, including the introduction of wide-ranging sanctions against certain Russian companies and individuals, entities need to carefully consider the accounting implications of this situation.

10 Mar 2022
IASB provides transition option to insurers applying IFRS 17 IFRS

The International Accounting Standards Board (IASB) has released a narrow scope amendment to the transition requirements in IFRS 17 ‘Insurance Contracts’.

15 Dec 2021
Can prepacks help your business survive? Recovery & reorganisation

Many businesses across the world are struggling to come to terms with the economic damage wreaked by Covid-19.

Ben Rhodes
| 11 Feb 2021
Guernsey’s Covid-19 response Covid-19

Guernsey’s pandemic response has been admirable, but lockdown will increase pressure on businesses.

05 Feb 2021