IFR Bulletin 3 | 2021
27 tammikuuta 2021
IFR Bulletin keskittyy kansainvälisen raportoinnin viimeisimpiin kehitysaskeliin. Lisää IFRS-aiheisia julkaisuja löytyy täältä.
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.