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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.