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IFRS 9 – Financial Instruments IFRS 9 covers classification, measurement, impairment, and hedge accounting for financial assets and financial liabilities.

IFRS 8 – Operating Segments IFRS 8 requires entities to provide information about operating segments so that users can evaluate

IFRS 7 – Financial Instruments: Disclosures IFRS 7 requires entities to provide disclosures that enable users to evaluate the significance

1. Objective of IFRS 6 IFRS 6 provides guidance on: Accounting for exploration and evaluation (E&E) expenditures Recognizing and measuring

 1. Objective of IFRS 5 IFRS 5 provides rules for: Classification of non-current assets held for sale Measurement of these

1. Objective of IFRS 3 IFRS 3 provides guidance on how an acquirer should recognize, measure, and disclose a business

Objective IFRS 2 prescribes how companies should measure and recognize share-based payments, including: Equity-settled payments (shares, share options) Cash-settled payments

Objective IFRS 1 provides requirements for entities adopting IFRS for the first time, ensuring: Transparency and comparability Cost-effective transition High-quality

🌐 1. Overview Artificial Intelligence (AI) and cloud computing are reshaping accounting by connecting data, systems, and processes in real

🌍 1. What Is AI Bookkeeping? AI bookkeeping means using machine learning (ML), natural language processing (NLP), and automation tools