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Audit and Assurance

Commentary on changes to IFRS3

The IASB has introduced some changes to IFRS 3 ‘Business Combinations’ which apply for accounting periods beginning on or after 1 January 2020.

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Coronavirus: the potential financial reporting implications for the year ended 31 December 2019

Guidance for businesses on the potential accounting and financial reporting implications of the coronavirus pandemic in relation to accounting periods ended 31 December 2019.


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Audit at the crossroads

Mike Hathorn, Chair, Global Quality Standards Board discusses the changes in the audit industry he has seen over his 50 year career and why the industry is at a crossroads

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