16. June 2020
IFRS Technical Committee recalls key considerations for the half year interim reporting and decides to revise Implementation Guidance 3 in the medium term
ASCG Implementation Guidance 3 (IFRS) "Selected IFRS Accounting Issues with a Particular Relevance to Macroeconomic and Entity-specific Crisis Situations" was developed by the former Accounting Interpretations Committee (AIC) in the course of the financial crisis in 2009. Read more