IFR Bulletin 3 | 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.