Call Us Today! +27(0) 12 003 3368|info@leafexcellenceinauditingforum.com
FacebookYouTubeLinkedInInstagramTiktok

Compilation of Agenda Decisions – Volume 14 published

2026-07-01T18:51:48+02:00

LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]

Compilation of Agenda Decisions – Volume 14 published2026-07-01T18:51:48+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 2

2026-05-15T11:00:40+02:00

This is Part 2 of a two‑part training course. Part 1 was presented earlier in May 2026. Please ensure you have booked and attended both Part 1 and Part 2 to cover the full course content. Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, comparability, [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 22026-05-15T11:00:40+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 1

2026-05-14T11:24:50+02:00

Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, comparability, and consistency in financial reporting. While IFRS 18 does not change the recognition or measurement of items in the financial statements, it fundamentally changes how financial performance is presented and disclosed. The standard places particular emphasis on [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 12026-05-14T11:24:50+02:00

IFRS 19: Subsidiaries without Public Accountability

2026-02-17T21:33:53+02:00

Understanding the new reduced-disclosure standard for eligible subsidiaries. Overview Many auditors and preparers are familiar with the burden subsidiaries face when preparing extensive financial disclosures — often duplicating information already reported at group level. IFRS 19, Subsidiaries without Public Accountability: Disclosures, introduces a transformative solution. This new standard allows eligible subsidiaries to apply a reduced set of disclosure requirements instead of the full disclosure demands of other IFRS Accounting Standards. The result: streamlined reporting, reduced workload, and improved efficiency — without compromising the usefulness of financial statements for stakeholders. Effective for annual reporting periods beginning [...]

IFRS 19: Subsidiaries without Public Accountability2026-02-17T21:33:53+02:00

IFRS 19: Subsidiaries without Public Accountability

2026-01-19T11:35:45+02:00

Understanding the new reduced-disclosure standard for eligible subsidiaries. Overview Many auditors and preparers are familiar with the burden subsidiaries face when preparing extensive financial disclosures — often duplicating information already reported at group level. IFRS 19, Subsidiaries without Public Accountability: Disclosures, introduces a transformative solution. This new standard allows eligible subsidiaries to apply a reduced set of disclosure requirements instead of the full disclosure demands of other IFRS Accounting Standards. The result: streamlined reporting, reduced workload, and improved efficiency — without compromising the usefulness of financial statements for stakeholders. Effective for annual reporting periods beginning [...]

IFRS 19: Subsidiaries without Public Accountability2026-01-19T11:35:45+02:00

IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies

2025-11-28T13:40:52+02:00

LATEST UPDATE IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies The International Accounting Standards Board (IASB) has issued amendments to clarify how companies should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one. These narrow-scope amendments aim to improve the usefulness of the resulting information in a cost-effective manner. Developed in response to stakeholder feedback, these amendments are expected to reduce diversity in practice and provide a clearer basis for reporting in a hyperinflationary currency. The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates are effective for [...]

IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies2025-11-28T13:40:52+02:00

Leaf Quality Systems

  • Ground Floor Southdowns Ridge Office Park,
    Cnr John Vorster and Nellmapius Drive,
    Irene, Centurion, 0149, South Africa

  • Tel: +27 (0) 12 003 3368
  • info@leafexcellenceinauditingforum.com
  • Monday - Friday: 8:00 AM - 17:00 PM
Go to Top