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World Accounting Report RSS feed

Editorial

Online Published Date : 11 May 2020 | Appeared in issue: 23.03 - 11 May 2020

World Accounting Report is sometimes referred to by an acronym, WAR. If there is one issue against which every country in the world is currently waging war, it is “the virus” – coronavirus, or Covid-19. Although the virus is itself a medical issue,..

Changing the face of profit and loss accounts

Online Published Date : 11 May 2020 | Appeared in issue: 23.03 - 11 May 2020

The IASB’s recent Exposure Draft (ED), General Presentation and Disclosures, contains far-reaching proposals to reform the presentation of income statements through the introduction of new sub-totals, so that previously undefined and optional terms,..