From a psychological point of view, environmental consciousness refers to certain psychological fact...

Organizations worldwide and their stakeholders are becoming increasingly aware of the need for and b...

Governments have announced a range of economic stimulus packages worldwide. Recent government respon...

IAS 20 applies to the accounting for, and the disclosure of, government grants and to the disclosure...

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...