Articles by Square Mile Global Consulting Limited
6 articles published by the team at Square Mile Global Consulting Limited.
6 posts
OtherThree IFRS Updates for Accounting, Audit and Finance Professionals
I have been an IFRS trainer and consultant for 20 years. From my experience, I can say that the only thing constant about IFRS reporting is change. Whether you work in finance, accounting or audit, here are my three key IFRS updates for 2026.
OtherPractical Insights for Navigating the New IPSAS 47 Revenue
IPSAS 47 is a new standard on revenue effective for periods beginning on or after 1 January 2026. The standard brings significant changes to how revenue is recognised and is based on the principles in IFRS 15 Revenue from Contracts with Customers but aligned to the public sector context.
OtherIPSAS: A Moving Goalpost with Implementation Challenges
There have been important updates to the International Public Sector Accounting Standards (IPSAS) since 2025. As IPSAS Standards continue to evolve to reflect modern financial realities, they often come with technical complexities around measurement and adoption.
OtherIFRS 18 – The New Era in Presentation and Disclosure in Financial Statements
Though the effective date is 1 January 2027, the 2026 comparatives in the 2027 financial statements need to be based on IFRS 18. This means that entities need to work on the IFRS 18 presentation and disclosure requirements from 2026.
OtherSustainability Reporting…A Shift from Voluntary to Mandatory Requirements
Sustainability or ESG reporting is often referred to as the new kid on the block. As we focus on the net zero 2050 climate goal, it directly or indirectly affects companies across the globe.
OtherDealing with “Uncertainties” in IFRS Financial Statements
As we all know, we do not live in a perfect world. The preparation of financial information in IFRS requires use of judgements and estimates about future conditions which are uncertain.
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