Find out how entities should account and report the effects of changes in Foreign Exchange Rates in their financial statements under IAS 21, including how to determine entities’ functional currency.
Explore the key requirements on how to account for business combinations in this article. It helps preparers to focus on the important considerations as required in IFRS 3.
The article summarises the accounting for business combinations in IFRS 3. This Part 1 explains the concept and how we determine a business combination.
A quick summary on how an entity should account for its interest in joint arrangements, including those that it has joint control or not under IFRS 11.
The summary of the key principles to account for investments in associates and joint ventures under IAS 28, including when not to apply the equity method.
Preparation of consolidated financial statements can be confusing. This article helps you to understand the key principles of IFRS 10.
This article helps you to understand what is separate financial statements in IAS 27 and how does it differ from other types of financial statements.
Join us in this article to understand how those events which took place after the reporting period may affects the numbers reported in the financial statements.
This article provides an insights on how IFRIC Agenda Decision on IAS 23 Borrowing Costs effects property players listed in the main market in Malaysia.
This article discusses the key focus for entities transition to MPSAS. It also touches on the information to be disclosed relating to the transition.