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Perspective
05 Feb 2025
IFRS updates: 2024 and beyond
Download our brochure to stay ahead in the dynamic world of financial reporting. This essential guide is designed to help you quickly navigate through the changes.
IFRS updates: 2024 and beyond | Deloitte Malta (PDF)
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Highlights of the brochure:
Effective requirements:
- Classification of liabilities: Understand the amendments to IAS 1 regarding the classification of liabilities as current or non-current.
- Lease liability in sale and leaseback transactions: Gain insights into the new requirements under IFRS 16 that affect lease liability accounting.
- Supplier finance arrangements: Explore the amendments to IAS 7 and IFRS 7 that require detailed disclosure of supplier finance arrangements to assess their impact on liquidity and cash flows.
Upcoming requirements:
- IFRS 18 insight: Get an understanding of the forthcoming IFRS 18, which focuses on enhancing the presentation and disclosure in financial statements. Prepare for its impact on your reporting processes and systems.
