An entity has a policy choice to apply either the simplified approach or the general approach for all trade receivables or contract assets that result from transactions within the scope of IFRS 15 and that contain a significant financing component in accordance with IFRS 15.
IFRS 9 - Expected Credit Loss
IFRIC Update for March 2019
New legislation preps China as an attractive investment destination
IASB Update for March 2019
Delicate balance between growth and risk prevention
On the Beam, Issue 10, 2019
On the Beam, Issue 9, 2018
Reaffirming the shift to quality of growth –Takeaways from the “two sessions”
Global Forensic Data Analytics Survey 2018
Meeting today’s auditing, financial and reporting challenges
The global business landscape is being reshaped by transformational events and trends. And that means the financial and reporting environment is also being reshaped, resulting in significant challenges for management, boards, audit committees and auditors.
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This edition of China Accounting Alert provides news and updates about IFRS, financial reporting in Mainland China and EY publications.
This publication contains a set of financial statements prepared under HKFRS for a fictitious company listed on the Hong Kong Stock Exchange.
At EY we are embracing the benefits of the latest digital technologies and integrating them into our audit processes to respond to the evolving needs of business, regulators and investors.
EY sees 2018 as a year where financial services firms will continue to remediate previous non-compliance issues while simultaneously scrambling to address additional requirements from new regulations.
IOSCO published the April Consultation Report, which requested comments from the public on proposed final Principles for Financial Benchmarks.