Amendments to IAS 1, IAS 8 and IAS 12

Amendments to IAS 1, IAS 8 and IAS 12

In this article we touch upon amendments to IAS 1, IAS 8 and IAS 12 which are applicable for annual periods beginning on or after 1 January 2023 (with early application permitted) and aim to improve the consistency and transparency of financial reporting. ...