The three tenets driving this transformation to hedge accounting under IFRS 9 are the removal of burdensome quantitative assessments such as the so-called ‘80–125% effectiveness test’, derivatives ...

2024年4月9日，国际会计准则理事会（以下简称“IASB”）发布了《国际财务报告准则第18号——财务报表的列报和披露》（以下简称“IFRS 18”或“新准则”）。IFRS 18将取代《国际会计准则第1号——财务报表列报》（以下简称“IAS 1”）。IFRS 18将在2027年1月1日或 ...

The International Accounting Standards Board (IASB), based in London, is committed to developing a set of high quality, global accounting standards that require transparent and comparable information ...

The Institute of Chartered Accountants of Pakistan (ICAP) has been a member of International Federation of Accountants (IFAC) since its inception and also its Committee International Accounting ...

Luanda — The Angolan banking sector has adapted to the harmonised accounting system of the International Accounting Standards Board (IASB), a European body responsible for drawing up and publishing ...