The adoption of IFRS around the globe has stimulated empirical research that investigates the financial reporting and capital market effects associated with an accounting regime change.
IFRS REPORTING
We recently had an insightful IFRS Webinar led by Abiola Fajimi FCA and Babatunde Abimbola ACA, focused on key aspects of IFRS and its application. Key topics discussed include:
IASB Conceptual Framework & IAS 1: Presentation of Financial Statements
IAS 8: Accounting Policies, Changes in Accounting Estimates, and Errors
IFRS 15: Revenue from Contracts with Customers
IAS 21: Effects of Changes in Foreign Exchange Rates