05 March 2020
The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements to clarify how to classify debt and other liabilities as current or non-current.
21 October 2019
The IASB is proposing changes to the IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements with the objective of making disclosures of accounting policies more relevant to users.
21 May 2019
New carbon and energy reporting requirements have been introduced for large unquoted companies, LLPs and quoted companies, effective for financial periods beginning on or after 1 April 2019.
31 January 2019
The IASB has made amendments to the definition of material. The updated definition amends IAS 1 and IAS 8 . It is effective from 1 January 2020.
06 November 2018
New leasing standards come into effect next year which aim to increase transparency within financial reporting, but a quarter of manufacturers are not prepared for the change which will impact key performance ratios, a new survey has found.