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All news by: Moore Global

COVID-19 Related Rent Concessions

IFRS 16 Leases contains requirements that specify the accounting for changes in lease payments, including rent concessions, where entities are required to assess whether such rent concessions are lease modifications.

Audit at The Crossroads

Mike Hathorn, Chair, Global Quality Standards Board discusses the changes in the audit industry he has seen over his 50-year career and why the industry is at a crossroads.