Failed to comply with IFRS
by
Silvia
Question We adopted IFRS two years ago. We applied all accounting policies as required by IFRS, except for defined benefit plan accounting under IAS 19. We did not use projected unit credit method in accounting for defined benefit plans. We also did not use the…
Financial Statements
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Change in the reporting period and comparatives
by
Silvia
Question Our company decided to change its financial year. The current reporting year is from 1st January to 31st December and the new one will be from 1st April to 31st March. How shall we present this change? Are there any disclosures we need to…
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