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EbookBell Team
5.0
38 reviews• Expanding our guidance on the accounting treatment of variable or contingent consideration on asset purchases.
• Addressing the amendments to IAS 12 Income Taxes arising from the International Tax Reform – Pillar Two Model Rules.
• Continuing investigations of the many application issues arising as entities apply IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases.
• Illustrating the issues arising from the application of IFRS accounting standards in respect of climaterelated matters.
• Illustrating the application of IFRS accounting standards in times of disruption, such as the current geopolitical and macro-economic environment.
• Discussing the new agenda decisions issued by the IFRS Interpretations Committee and the narrow scope amendments proposed by the International Accounting Standards Board (IASB) since the preparation of the 2023 edition.
• Addressing the amendments to IFRS accounting standards and the many other initiatives that are currently being discussed by the IASB and the potential consequential changes to accounting requirements.
• Providing further insight on the many issues relating to the practical application of IFRS accounting standards, based on the extensive experience of the book’s authors in dealing with current issues.
• Adding a Supplement on the newly issued IFRS sustainability disclosure standards from the International Sustainability Standards Board (ISSB); IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2).
