Conceptual Framework for Financial Reporting 2018 (the Framework) is published by International Accounting Standards Board (IASB). Its...

For entities follow International Financial Reporting Standards (IFRSs), they should adopt IFRS 15 Revenue from contracts with customers...

Under non-current assets, tangible and non-tangible assets are two major classes of assets. Usually, the application of tangible assets...

Since the launch of new Strategic Business Reporting (SBR) exam in September 2018, its pass rates were generally less than 50%. Many...

ACCA Strategic Business Reporting (SBR) exam was introduced in September 2018. It is an exam in Strategic Professional Module and all...

Integrated Reporting (IR) is quite new to many business leaders. It doesn’t have a long history while many people are still confused...