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IFRS IASB amends IAS 1 to provide better disclosure on long-term debt with covenants
This publication details the additional guidance released by the IASB in IAS 1 on the disclosure of long-term debt with covenants effective Jan 1, 2024.
Advisor Alert How Section 3400 Revenue amendments could impact your enterprise’s financial statements
This publication provides resources for amendments made to Section 3400 relating to revenue recognition.
Audit and Assurance Deferral of upfront non-refundable fees requirements (ASPE and ASNPO)
This publication summarizes the 2019 amendments for upfront fees and considerations for entities in light of the AcSB’s decision to defer the effective date.
IFRS IFRS Example Consolidated Interim Financial Statements 2022
These examples of interim financial statements have been updated to reflect changes in IFRS that are effective for the year ending December 31, 2022.
Tax Services Keeping pace with changes to accounting standards and tax regulations
Three key accounting standards and tax regulations that are changing and how these changes impact bankers and their clients.