Site map
Related Publications
May 12, 2020
This Clearly IFRS discusses the proposed amendment to IAS 1 Presentation of Financial Statements set out in Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (the ‘ED’) published by the International Accounting Standards Board (IASB) in May 2020.
Apr 30, 2020
The collective impact is staggering—federal agency data breaches have resulted in millions of stolen personal records and possible illegal trading. These incidents can disrupt and potentially disable some of the work of government agencies around the country and can impact their citizen customers.
Apr 30, 2020
The convergence of the technology and health care/life sciences industries has caused unique challenges for management within these sectors, particularly in the areas of capitalized software and revenue recognition. This publication is aimed at identifying and providing guidance on the most difficult technical accounting issues related to these topics. In addition, this guide provides our perspective on the emerging health tech marketplace as well as relevant research on health tech investment trends.
Apr 27, 2020
This Clearly IFRS addresses the proposed amendments to IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: Disclosures, IFRS 4 Insurance Contracts and IFRS 16 Leases set out in Exposure Draft ED/2020/1 Interest Rate Benchmark Reform—Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 (the ‘ED’) published by the International Accounting Standards Board (IASB) in April 2020.
Apr 20, 2020
This Heads Up issue summarizes recent developments related to the use of eXtensible Business Reporting Language (XBRL) in digital financial reporting. Specifically, it highlights key considerations for issuers that submit financial data in the United States or in a European Union–regulated market.
These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.