How to classify profit or loss statement elements under IFRSWhen it comes to the classification of expenses in profit or loss statement, The standard IAS 1 Presentation of Financial Statement is…Jun 11, 2021Jun 11, 2021
IFRS 16 — LeasesInternational Financial Reporting Standard (IFRS®) 16 — Leases — was issued in January 2016 and, compared to its predecessor International…Jun 3, 2021Jun 3, 2021
Current and non-current assetsMost financial positions present individual items in distinction to current and non-current (except for banks and relevant institutions).May 31, 2021May 31, 2021