To start with, International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the ...

GAAP does not allow impaired assets to ever regain their value once impaired. All financial reporting under IFRS should adhere to these four principles: clarity, reliability, relevance ...

The IFRS does not hold distinctions for items of an operational nature that occur irregularly or infrequently. All results are disclosed as revenues, finance costs, post-tax gains or losses ...

Revenue of PJSC " <url>" (All tools.According to IFRS, in the first 9 months of 2024, it increased by 29% to 120.3 billion rubles. compared to a year earlier. Gross profit increased by 35% to RUB 36.3 ...

Participants will explore practical examples of the IFRS 9 implementation challenges, focusing on data management and the implications of quality and availability, as well as the difficulties of ...

For organisations that will apply the IFRS sustainability disclosure standards ... one-time reporting to all-year-round reporting. This internal switch is critical to accelerating the ...

The IFRS does not hold distinctions for items of an operational nature that occur irregularly or infrequently. All results ...