IAS 1 Presentation of Financial Statements

Best and Top Read IAS 1 Presentation of financial statements

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(adsbygoogle = window.adsbygoogle || []).push({}); Topics hide Presentation of financial statements IAS 1 Basis of preparation of financial statements Overview Going concern assessment Disclosures about the going concern assessment Entity is not a going concern Liquidation of a subsidiary is imminent IAS 1 Form and components of financial statements Overview Consolidated financial statements Reporting period … Read more

1st and best IFRS Accounting for client money

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Topics hide IFRS Accounting for client money Recognition Legal form and substance Presentation Offset Disclosure Restricted cash Client money IFRS accounting Disclosure by trustees Client money IFRS accounting Examples Real life example Related posts: Related posts: IFRS Accounting for client money If an entity holds money on behalf of clients (‘client money’): should the client … Read more

Narrative reporting the right way

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Topics hide Narrative reporting Setting the stage – two quotes KPIs – a critical component Reliable non-financial information to progress sustainable finance By Vita Ramanauskaité Companies that must comply Information to be disclosed How to report How many KPIs and which ones? What is “key”? How many KPIs? Reporting key performance indicators Content and presentation … Read more