The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...
The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...
Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...
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