IAASA has published its latest Compendium of Financial Reporting Decisions. This compendium is published with the aim of assisting preparers to prepare high quality financial reports.
In the compendium, IAASA has published decisions relating to accounting treatments applied by three companies in their 2021 annual reports. While also addressing accounting treatments applied under various accounting standards, the publication raises, for the first time, some financial reporting decisions relating to climate change and sustainability matters.
LOADING...