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Insights
IFRS | Insights into IFRS 18 Presentation and Disclosure in the Financial Statements
In April 2024, the International Accounting Standards Board (IASB) issued the new accounting standard IFRS 18 Presentation and Disclosure in Financial Statements(…)
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Insights
IFRS | Example Interim Condensed Consolidated Financial Statements 2026
The Interim Financial Statements illustrate a six-month accounting period beginning on January 1, 2026. They are based on the activities and results(…)
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Insights
Management and performance audit: taking action before a crisis occurs
Summary An external management and performance audit assesses the performance, governance and risks that mandatory bodies face. When carried out periodically, it(…)
Assurance and accountingManagement and performance audit: taking action before a crisis occurs... Read more