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The accounting for employee benefits depends on the benefits provided by the entities.

Factsheet Series: Accounting for Employee Benefits

Understand how entities should account for their employee benefits. The accounting for short-term benefits are rather straight-forward. Entities should focus on the accounting for the…

Fair value reflects the price that would be received to sell an asset or paid to transfer a liability.

Factsheet Series: IFRS 13 Fair Value Measurement

Understand the principles in fair value measurement of assets and liabilities in this article. It also provides readers with the summary of the required disclosures…