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IPSAS 41, Financial Instruments, establishes new requirements for classifying, recognizing and measuring financial instruments to replace those in IPSAS 29, Financial Instruments: Recognition and Measurement. The new standard has made the classification, recognition and measurement of financial [...]
press release Good corporate governance is central to the success of any economy. Whereas Ethiopia registered impressive economic growth over the last decade, it now needs to enhance corporate governance practices to tackle increasing fraudulent [...]
International Accounting Standards Board (IASB) has published for comment Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity on 28 July 2018 The proposed discussion papers refine/clarify to improve the information companies provide in their [...]
Over the past few years, there have been continuing calls for the Standard Setting Boards to enhance the way in which existing material in their standards addresses professional skepticism. Noting that there’s disparity in the [...]