April 2025 - Electronic cash transfer amendments
IFRS Talks - PwC's Global IFRS podcast
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Understanding Cash Accounting and IFRS Changes
This chapter delves into the intricacies of cash accounting practices and the impact of different payment methods on transaction timing. It highlights the implications of recent IFRS amendments on settlement date accounting, particularly in relation to cash in transit and the need for enhanced disclosures in financial statements.
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