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A comprehensive guide to IFRS 15 covering Step 1 (identifying contracts), Step 2 (identifying performance obligations), and principal versus agent considerations, with practical insights on revenue recognition, control assessment, and application of the five-step model.
A concise overview of IFRS 18’s key requirements, explaining how the new IASB standard will change the presentation and disclosure of financial statements from 2027.
The IFRS Foundation has issued IFRS Alert 2025‑08, introducing new illustrative examples to help entities apply existing disclosure requirements related to uncertainties in financial statements. The publication provides practical insights to support transparent reporting, enhance consistency in application, and improve the quality of financial disclosures under IFRS Accounting Standards. This alert highlights key expectations for preparers, auditors, and stakeholders focusing on areas of estimation uncertainty, judgments, and risk‑sensitive disclosures.
COVID-19: Government of Botswana's regulations and notifications
Remote corporate governance amid COVID-19
Clarification for NEPC on submission of AFS to CIPA
Company re-registration deadline extension
COVID-19 Short term cash flow forecasting
COVID-19 Mitigating cyber risks during crisis
COVID-19 checklist: Building business resilience
COVID-19 Government’s interventions: Key highlights that impact business in Botswana
COVID-19 3 easy steps to apply for Wage Subsidy
COVID-19 Financial Reporting and Disclosures
COVID-19 Tax resilience amid global and local disruption