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novus IFRS 2nd Edition 2021

The IFRS In­ter­pre­ta­ti­ons Com­mit­tee (IFRS IC) has ad­dres­sed the spe­ci­fics of ac­coun­ting for con­fi­gu­ra­tion and cu­st­omiza­tion costs in soft­ware-as-a-ser­vice (SaaS) ar­ran­ge­ments. In this edi­tion of no­vus IFRS, we in­form you about the re­sults of the de­li­be­ra­ti­ons on this to­pic as well as about other im­port­ant to­pics that the stan­dard set­ters dealt with in the se­cond quar­ter of 2021.

SPOT­LIGHT

IASB AND IF­RIC IC

EU EN­DOR­SE­MENT

DPR

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