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IFRS Perspectives - Q3 2024

Basics of digital assets under IFRS® Accounting Standards vs US GAAP, reducing subsidiaries' disclosures with IFRS 19, and evolving trends in how companies communicate financial performance.

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Digital assets under IFRS® Accounting Standards vs US GAAP: the basics

Understanding cryptocurrencies and other digital assets and the accounting issues they raise.

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How companies communicate financial performance is changing

Effective 2027, IFRS 18 affects financial statement presentation, creating new differences with US GAAP and SEC Regulations.

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IFRS 19 – Reducing subsidiaries’ disclosures

IFRS 19 may save eligible subsidiaries time and effort in preparing their financial statements disclosures.

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