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A Closer Look - June 2021 (Software-as-a-Service arrangements—Accounting changes are the result of an era of digital transformation)A Closer Look - May 2021 (Financial reporting considerations for Special Purpose Acquisition Companies)A Closer Look - December 2020 (Financial instrument disclosures when applying interest Rate Benchmark Reform)A Closer Look – December 2020 (Investor demand for corporate reporting in line with the Paris Agreement on climate change)A Closer Look - December 2019 (Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform)A Closer Look - June 2019 (Revenue recognition-evaluating whether an entity is acting as a principal or as an agent)A Closer Look - May 2019 (Measurement of expected credit losses for intercompany loan assets with no documented contractual term)A Closer Look - September 2018 (Applying the expected credit loss model to trade receivables using a provision matrix)A Closer Look: IFRS 9 Modification (December 2017)
A Closer Look - June 2021 (Software-as-a-Service arrangements—Accounting changes are the result of an era of digital transformation)A Closer Look - May 2021 (Financial reporting considerations for Special Purpose Acquisition Companies)A Closer Look - December 2020 (Financial instrument disclosures when applying interest Rate Benchmark Reform)A Closer Look – December 2020 (Investor demand for corporate reporting in line with the Paris Agreement on climate change)A Closer Look - December 2019 (Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform)A Closer Look - June 2019 (Revenue recognition-evaluating whether an entity is acting as a principal or as an agent)A Closer Look - May 2019 (Measurement of expected credit losses for intercompany loan assets with no documented contractual term)A Closer Look - September 2018 (Applying the expected credit loss model to trade receivables using a provision matrix)A Closer Look: IFRS 9 Modification (December 2017)