Estimated IFRS 17 & 9 impact described is based on our current preliminary assessment, which is subject to change. The focus of this presentation is on our Management Discussion & Analysis ('MD&A') ...

IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

To the extent any statements made in this Report contain information that is not historical, these statements are essentially forward- looking. These forward-looking statements include but are not ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. International accounting standards were designed to improve transparency and comparability, but on the front ...

The update has been drafted to keep presentation requirements broadly aligned with IFRS.

In June 2023, The International Sustainability Standards Board (ISSB) issued its inaugural standards, IFRS S1 and IFRS S2. These standards are designed to help companies communicate more effectively ...

The International Accounting Standards Board (IASB) has opened a consultation on proposed, targeted changes to IAS 28 Investments in associates and joint ventures. The move aims to clarify which ...

Adjusted EBITDA will remain part of corporate reporting, and editing remains legitimate. These help provide insight into ...