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The International Accounting Standards Board (IASB) has issued amendments to IAS 28 Investments in Associates and Joint Ventures to clarify which investments in associates and joint ventures are eligible to be measured using the fair value option.
The Missouri Department of Revenue is currently conducting an audit campaign targeting businesses that have imported goods into the state.
From June 30, 2026, there are 10 countries around the world whose economies will be considered hyperinflationary. Entities whose functional currency is the currency of one of these countries and that have June 30, 2026 reporting requirements will have to reflect the requirements of IAS 29 Financial Reporting in Hyperinflationary Economies in their IFRS financial statements.
The Grant Thornton International IFRS team has published Appendix B to the existing IFRS Example Interim Condensed Financial Statements 2026. | July 2026
Grant Thornton International Ltd has published the first article in its new Insights into IAS 7 series, entitled IAS 7 at a Glance. | July 2026
Grant Thornton International Ltd has published the final two publications in the Insights into IFRS 2 series. | June 2026