IFRS Methodological Support & Professional Memos

We provide specialized IFRS methodological support through the preparation of technical memos on matters that require professional judgment. This includes, but is not limited to:

• Determination of the functional currency

• Classification and measurement of financial instruments

• Lease accounting in accordance with IFRS 16

• Revenue recognition under IFRS 15

• Impairment of assets in accordance with IAS 36

• Initial recognition and reclassification of assets and liabilities

Each technical memo contains detailed references to the relevant IFRS standards, a thorough analysis of alternative approaches, and a well-reasoned professional conclusion to guide management and ensure compliant financial reporting.