IAS 1 Presentation of Financial Statements requires management, when preparing financial statements,...

IAS 2 requires entities to account for inventories at lower cost and net realisarealizable(NRV), wit...

Uncertainties related to the coronavirus pandemic and current market conditions could also prompt en...

Lessees generally account for rent concessions as a lease modification when the definition of a leas...

The objective of fair value measurement is to estimate the price at which an orderly transaction sel...

An asset is impaired when an entity cannot recover its carrying value, either by using or selling it...

The increasing average performance in the integration showed that these companies are trying to incr...

Customers can be considered as the “revenue” of a company. The weakness of this instrument is th...

Integrating process perspective to the sustainability aspect is a management action applied to every...