Research and Development ExpenditureExpenditure on the research phase Research means trying out different possibilities and checking their outcomes. It has an element of...
Impairment of Financial Assets - Simplified ApproachIFRS 9 discusses the relevance of impairment loss to be accounted for at the time of initial measurement of the financial asset itself....
ACCA IFRS program expected to get adversely affected by ICAI's new courseAt this point in time, most of us would know about the change in the ICAI course curriculum to include Global Financial Reporting...