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Contract modifications under IFRS

Author: Financial Reporting Faculty

Published: 17 Dec 2020

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With continuing economic uncertainty and a constantly evolving landscape, changes to contracts are an increasing occurrence for entities. This webinar explores common modification scenarios and explains their accounting implications. Targeted at IFRS reporters, it focuses on modifications relating to revenue and financial instruments but also covers leases and employment contracts and discusses IFRS 15, IFRS 16, IFRS 9, IAS 19, and IFRS 2.
Broadcast on 17 December 2020

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