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IFRS 19 — Subsidiaries without Public Accountability: Disclosures Issued 2024 – Effective for periods beginning 1 January 2027 IFRS 19

IFRS 18 — Presentation and Disclosure in Financial Statements (Summary) Effective date: 1 January 2027IFRS 18 replaces IAS 1 and

Here is a clean, exam-ready and practical summary of IFRS 17 – Insurance Contracts, with simple examples to make each

1. Objective IFRS 16 provides a single lease accounting model for lessees and a clearer model for lessors.It replaces IAS

IFRS 15 provides a single principles-based model for recognizing revenue from contracts with customers.Revenue is recognized when control of goods/services

1. Objective of IFRS 14 IFRS 14 allows a first-time adopter of IFRS to continue previous GAAP accounting for regulatory

1. Objective of IFRS 13 IFRS 13 provides: A single framework for measuring fair value Consistent definitions and disclosures Guidance

IFRS 12 requires entities to disclose information that helps users understand: The nature of interests in subsidiaries, joint arrangements, associates,

IFRS 11 sets out the accounting principles for arrangements where two or more parties share joint control. Joint control exists

IFRS 10 – Consolidated Financial Statements IFRS 10 provides a single control model to determine when a parent must consolidate