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Ideas & Insights

 





Financial Reporting Insights

Proposed narrow amendments to IAS 16

Proposed amendments address the accounting for net proceeds from selling items produced while an asset is being made available for use.



Financial Reporting Insights

Proposed narrow exception to IFRS 9

Recent proposed amendments to IFRS 9 address the accounting for certain prepayable financial assets with negative compensation.




Financial Reporting Insights

Proposed omnibus SSARS

If finalized, a recent proposed SSARS would result in additional requirements related to going concern, among other matters.







Financial Reporting Insights

Proposed improvements to IFRS 8

If finalized, recent proposed amendments would make revisions to International Financial Reporting Standard 8, Operating Segments.