IFRS Perspectives - Q4 2024
Compensation clawback provisions and Committee agenda decisions relevant in 2024.

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Compensation clawback provisions under IFRS® Accounting Standards
What are clawback provisions and how to account for contractual mechanisms to reclaim previously awarded compensation.

2024 IFRS® Interpretations Committee Agenda Decisions
A summary of 2024 IFRIC activity and comparison to US GAAP.
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