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According to the World Economic Outlook (WEO) report issued by the International Monetary Fund (IMF) in October 2023, and based on economic conditions that currently exist in Ghana, Sierra Leone and Haiti, these countries are now considered to be hyperinflationary from 31 December 2023.

The International Accounting Standards Board (IASB) has amended IAS 7 ‘Cash flow Statements’ and IFRS 7 ‘Financial Instruments: Disclosures’

The International Accounting Standards Board (IASB) has issued amendments to IAS 12 'Income taxes'

This article considers some regularly encountered application issues when applying IAS 36

This article considers some regularly encountered application issues when applying IAS 36

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.

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

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

This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards.

The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards (IFRIC) or amendments to existing IFRS Standards.

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

Our ‘Insights into IFRS 8’ series considers key implementation issues and provides interpretational guidance in certain problematic areas.

The impact of IFRS 17 will be felt by many stakeholders, including, but not limited to preparers of financial statements, those charged with the governance of entities that issue insurance contracts, investors, regulators, analysts and auditors.

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IFRS 13 ‘Fair Value Measurement’ explains how to measure fair value by providing clear definitions and introducing a single set of requirements for almost all fair value measurements.

Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.