Manual of Accounting IFRS 2021
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Key updates in this edition include guidance on:
- Accounting implications of COVID-19
- Amendments to IAS 1, 'Presentation of financial statements', Classification of liabilities
- Cash flow statements - updates to FAQs, IFRIC agenda discussions and clarity of guidance over deferred/contingent consideration
- Amendments to IFRS 9, IAS 39, 'Financial instruments' and IFRS 7, 'Financial instruments disclosure', Interest rate benchmark reform
- Insurance - Amendments to IFRS 4
- Amendment to IFRS 16, 'Leases' on COVID-19 - Related rent concession
- Amendment to IFRS 17, 'Insurance contracts'
- IASB amendments to IFRS 3, IAS 16, IAS 17 and annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16