IFRS Institute

Accounting for the costs of cloud computing arrangements to provide software-as-a-service under IFRS® Standards

Top 10 differences related to the identification and disclosure of related party relationships and transactions.

Amendments to IAS 16 introduce new guidance on property, plant and equipment proceeds before an asset’s intended use.

Our semi-annual outlook helps IFRS Standards preparers in the US keep track of financial reporting changes and assess relevance