The third set of requirements introduced by the new IFRS 18 is detailed below: More useful grouping of information in the financial statements (aggregation and disaggregation) Investor analysis of...

Last week’s article introduced the history between Korea and France, and how they strengthened their bilateral relations throughout history. The aim of this article is to delve into the current...

As the previous articles introduced the long-lasting relation between The Netherlands and Japan, and the effects it has on culture, trade, and modern cooperation, this article is aiming to delve...

In last week’s article, the evolution of the relations between The Netherlands and Japan over the last 400 years was introduced. For this week, it is interesting to go further and explore the impact...

Significance of IT in Accounting With the emergence of Information Technologies (IT), accounting practices have undergone significant changes. Manual bookkeeping and calculations in spreadsheets...

In last week's article, we delved into the cultural and economic connections shared between South Africa and the Netherlands. Building upon that theme, this week's article focusses on the potential...

The historical relationship between South Africa and the Netherlands dates back to the 17th century when Dutch settlers arrived at the Cape of Good Hope. The establishment of the Dutch East India...

On 23 May 2023, The International Accounting Standards Board (IASB) issued amendments to IAS 12 Income Taxes. The amendments give companies temporary relief from accounting for deferred taxes...