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IAS 2 Consumption of Inventories by a service organisation ; IAS 26 Conflict between scope and definitions of IAS 26 Accounting and Reporting …

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In an August 2, 2016, meeting with representatives of the Big Four accounting firms and a large actuarial firm, the SEC staff stated that it objected to a proposed approach to adapting bond matching …

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The IASB met on Tuesday 16 and Wednesday 17 January 2021, by video conference. The following topics were discussed: Financial Instruments with Characteristics of Equity: The Board …

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IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more informative, relevant disclosures. The standard …

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