IFRS articles
The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 ‘Leases’, adding requirements for accounting for a sale and leaseback after the date of the transaction
As far back as twenty years ago, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) changed the accounting of goodwill that still brings passionate debate to this day.
The International Financial Reporting Interpretations Committee (the IFRIC), a committee of the International Accounting Standards Board) received a request addressing how a customer should account for costs of configuring or customising a supplier’s application software in a Cloud Computing or Software as a Service (SaaS) arrangement.
