International Accounting Standards

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Decoding IAS 28 Revisions: Transforming Equity Method Practices for the Future

January 27, 2025by Dr Dawkins Brown

The International Accounting Standards Board (IASB) has recently released an Exposure Draft aimed at revising IAS 28, Investments in Associates and Joint Ventures. This initiative seeks to address longstanding application challenges, enhance comparability across financial statements, and improve the overall understandability of the equity method. These changes are particularly significant for entities using IAS 28...

Accountants and accounting firm Accountants and Auditors in Kingston Jamaica Internal audit Internal audit firm International auditing standards (ias)

IFRS 17: Transforming the Insurance Landscape – A Strategic Perspective Introduction

December 5, 2024by Dr Dawkins Brown

The implementation of IFRS 17 Insurance Contracts marks one of the most significant accounting changes in the insurance industry in recent decades. Effective from January 1, 2023, this standard introduces a new level of transparency, comparability, and consistency to insurance reporting worldwide. For insurance entities, IFRS 17 is not merely an accounting adjustment—it is a...

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Understanding IAS 12: Navigating the Complexities of Income Tax Accounting

July 23, 2024by Dr Dawkins Brown

In the intricate world of accounting, IAS 12 plays a pivotal role in the treatment of income taxes. This standard, established by the International Accounting Standards Board (IASB), provides comprehensive guidelines on the accounting treatment for income taxes, including both current and deferred tax. Scope and Overview of IAS 12 IAS 12 prescribes the accounting...

International Accounting Standards

Decoding IAS 28 Revisions: Transforming Equity Method Practices for the Future

IFRS 17: Transforming the Insurance Landscape – A Strategic Perspective Introduction

Understanding IAS 12: Navigating the Complexities of Income Tax Accounting

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