IFRS

Latest news

| Fair accounting on the farm?

Unless changes are made when applying FRED 48, farmers will end up with increased tax on their profits, says Julie Butler

| No straight solution

There are no straight lines in nature but should there be straight lines in lease accounting, asks Brian O’Donovan

| IFRS for SMEs: Europe’s turn

In under three years nearly 70 jurisdictions have adopted IFRS for SMEs. Paul Pacter, board member of IASB, asks why Europe is stalling

| IFRS 7’s risky business

Risk reporting needs to provide a transparent analysis of the market for investors, argues Vincent Papa

| IFRS 4 Phase II

Moving to a common accounting standard could reap big rewards for the global insurance industry, says Francesco Nagari
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