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Financial Reporting

Latest Developments on Libor Discontinuation

Most recent update on the discontinuation of Libor and how it relates to the maritime industry

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Financial reporting changes in phase 2 of the interest rate benchmark reform

On 9 April 2020 the International Accounting Standards Board published an Exposure Draft, Interest Rate Benchmark Reform – Phase 2, Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. Click to read the key proposals in the exposure draft.

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COVID-19 Financial Reporting Implications

COVID-19 Financial reporting implications for accounting periods ending after 31 December 2019. 

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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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