This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
Article:

IFR Bulletin 3 | 2021

27 January 2021

IFR Bulletins focus on the latest developments in international financial reporting.
 

IFR Bulletin 1 | 2021

In this issue:
Going Concern–Ifrs Foundation Publishes Guidance On Disclosures

In the current stressed economic environment, going concern assessments may require a greater degree of judgement than usual.

The IFRS Foundation has published educational material which highlights specific going concern disclosure requirements and overarching disclosure principles of IAS 1 Presentation of Financial Statements.