In this edition of novus IFRS, we look at significant effects on IFRS accounting and the challenges in preparing annual / consolidated and interim financial statements. The relevance of the topics described below varies widely - depending on the industry and the conditions of the respective company.
Table of contents
- Events after the balance sheet date
- Impairment of non-financial assets
- Impairment of financial assets and losses from hedging transactions
- Recognition and adjustment of provisions, changes in the presentation of liabilities and tax effects