while IFRS has banned the former but allows the latter under certain conditions. Accounting principles ensure companies are as transparent, consistent, and objective as possible when reporting ...
IFRS S2 – Climate-related Disclosures. The objective of IFRS S2 is to set out the disclosure requirements that issuers must perform with respect to its climate-related physical and transition ...
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 ...