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Changes to Lease Accounting – joint IASB/FASB exposure draft released
On August 17, 2010, the FASB and IASB issued exposure drafts proposing a new approach to lease accounting that would significantly change the way entities account for leases. Once finalized,… Read more
CICA publication – The IFRS Changeover – A Guide for Users of Financial Reports
In The IFRS Changeover – A Guide for Users of Financial Reports, the Canadian Performance Reporting Board (CPRB) focuses on raising awareness in the user community about the effect of… Read more
What are the minimum line items that should be included in the balance sheet prepared using IFRS?
The minimum line items that should be included in the balance sheet are: a. Property, plant, and equipment (PPE) b. Investment property c. Intangible assets d. Financial assets (excluding amounts… Read more