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IFRS Technical Update
28 August 2018
SWOT analysis: 4 easy steps to start a business plan
When I teach Budgeting and Cost Control the first thing I talk about is the importance of business strategy and the need for a clear business plan. The business plan should be central to everything a business does.
8 August 2018
IPSAS-IFRS Alignment Dashboard
The IPSASB’s latest meeting was in June 2018. One of the topics during that meeting revolved around the replacement of the IPSAS-IFRS tracking table (table) with the IPSAS-IFRS Alignment Dashboard (Dashboard).
26 July 2018
What’s so tricky about IFRS 17?
There have been more than a few eye-catching headliners around about IFRS 17 – “a whole new perspective”, “a game changer”,” a light shining through darkness”, “the dawn of a new era”- all of which, of course, are true.
25 June 2018
Impairment Testing of Goodwill - Would the “Updated Headroom Approach” Work?
Goodwill is a non-current asset arising in consolidated financial statements when accounting for a business combination.
5 June 2018
The big IFRS 9 mindset change – from incurred loss to expected loss model
You may well remember the Global Financial Crisis (GFC) of 2007-2008 which began with an increase in default rates in the subprime mortgage market in the United States.
21 May 2018
The Revised Conceptual Framework: A Practical Guide or a Strict Constitution
The Oxford dictionary defines a constitution as “a body of fundamental principles or established precedents to which a state or other organisation is acknowledged to be governed”.
24 April 2018
A review of IPSASB Exposure Draft 63 Social Benefits
In October 2017 the IPSASB issued Exposure Draft 63 Social Benefits. ED 63 follows a Consultation Paper in 2015. The project’s objective is to establish the recognition and measurement requirements for social benefits.
20 March 2018
Will we get an IFRS standard to enable us to recognise regulatory assets and liabilities?
The short answer is YES! But first, let’s look at the history of this topic.
15 March 2018
Your feedback is important
We love it when you tell us we are doing well! But we are continually learning from you about what we can do more and what we can do better.
6 March 2018
Why are auditors so sceptical?
Clients have been known to complain that auditors are never happy. They refuse to accept management’s explanations at face value, regardless of how thorough and professional the work of the preparers has been. Frustrations can arise in different areas.