COVID-19 is an impairment indicator in all effects, in the context of IAS 36 ‘Impairment…
Zampa Debattista4th January 2021
A relaxation from disclosing related party transactions between members of certain groups The general rule…
Zampa Debattista20th November 2020
Download: AUDIT & IFRS NEWSLETTER Q3 2020 INTRODUCTION Issue 2 of the audit and IFRS…
Zampa Debattista19th October 2020
In the simplest of worlds, there would be one global currency. In the simplest of…
Zampa Debattista10th September 2020
Certain IFRS standards include specific provisions relating to changes in contract terms. Primarily, these standards…
Zampa Debattista24th August 2020
Government aid has many different forms, and does not always fall within the scope…
Zampa Debattista24th August 2020