IFRS Top 20 Tracker

This Grant Thornton report take the finance professionals, as well as other senior management through the top 20 disclosure and accounting issues as potential challenges for IFRS preparers.
Key Themes:
  • The need for consistency between a company’s financial statements and its management commentary


  • The effect that adverse economic conditions may have on a company’s financial statements, with particular emphasis on the applicability of the going concern assumption


  • Key areas of interest for regulators


  • Challenging areas of accounting


  • Recent and forthcoming changes in financial reporting




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