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It is said that the length of financial statements has grown extensively in recent times and, in the process…
IAS 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) provides us with guidance relevant to translate…
In March 2021, the Suez Canal was blocked for six days after the grounding of the Ever Given, a 400-metre long…
The International Accounting Standards Board (IASB) was established by the IFRS Foundation in 2001 with…