Posted inFinancial Accounting

IFRIC Tentative Agenda Decision: Costs necessary to sell inventories

In addition to the IFRIC Tentative Agenda Decision: Preparation of financial statements when an entity is no longer a going concern, IFRIC on 12 February 2021 also issued another tentative agenda decision – Costs necessary to sell inventories. This tentative agenda decision is open for public comments until 14 April 2021. What are the accounting […]

Posted inFinancial Accounting

IFRIC Tentative Agenda Decision: Preparation of financial statements when an entity is no longer a going concern

On 12 February 2021, the IFRS Interpretation Committee (“IFRIC”) issued a tentative agenda decision on the issue relating to the preparation of financial statements when an entity is no longer a going concern. The tentative agenda decision is open for public comments until 14 April 2021. This issue submitted to IFRIC is quite an interesting […]

Posted inAccounting

Accounting 101: Considerations for the presentation of financial statements

In our previous series of articles on Beginner’s guide on Accounting – Accounting 101, we have shared with you the objectives and the users of the general purpose financial statements. We have also explained the components of the general purpose financial statements. For this round, we will share with you the considerations for presentation of […]

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