CCS

Annual Improvements to MFRS Standards 2018–2020

Annual Improvements provide a mechanism for dealing efficiently with a collection of minor amendments to MFRS Standards. The Annual Improvements to MFRS Standards 2018–2020 covers amendments to: An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2022. Earlier application is permitted. If an entity applies the amendment for […]

Post-implementation Review of IFRS 9 – Classification and Measurement

1. The International Accounting Standards Board is conducting a post-implementation study of IFRS 9 Financial Instruments. IFRS 9 Financial Instruments: Recognition and Measurement replaced IAS 39 Financial Instruments: Recognition and Measurement. 👉 To download – https://t.me/YourAuditor/2461 2. The International Accounting Standards Board (IASB) will analyse IFRS 9 in its entirety, but it will begin with […]