IFRS 4 is an International Financial Reporting Standard that provides guidance on the accounting treatment of insurance contracts. The standard was issued by the International Accounting Standards Board (IASB) in March 2004 and was subsequently amended in July 2005. The …
IFRS 7 Financial Instruments: Disclosures is a standard that provides guidance on the disclosure requirements for financial instruments. The standard applies to all entities that have financial instruments in their financial statements, regardless of whether the instruments are recognized at …
IFRS 6, or the International Financial Reporting Standard 6, is a guideline that was issued by the International Accounting Standards Board (IASB) in 2004. This standard sets out the accounting treatment for exploration and evaluation expenditures for oil and gas …
IFRS 8, or International Financial Reporting Standard 8, is a standard that provides guidance on how to disclose information about operating segments in a company’s financial statements. It was issued by the International Accounting Standards Board (IASB) in November 2006 …
This IASB Update for IFRS 9 & IAS 39 highlights preliminary decisions of the International Accounting Standards Board (Board). Projects affected by these decisions can be found on the work plan. The Board’s final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted …
This IASB Update for IFRS 9 highlights preliminary decisions of the International Accounting Standards Board (Board). Projects affected by these decisions can be found on the work plan. The Board’s final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out …