Business combinations under common control, ESG, the SEC and the IFRS Foundation, debt modifications: IFRS® Standards Vs GAPP.
Business combinations under common control Discussion paper proposes to reduce diversity under IFRS® Standards for acquisitions within a group
ESG, the SEC, and the IFRS Foundation What the rapidly evolving ESG landscape, including a new International Sustainability Standards Board, means for preparers.
Debt modifications: IFRS® Standards vs US GAAP Borrowers may need to record a gain or loss on debt modifications.
