{"id":18854,"date":"2024-06-05T08:17:56","date_gmt":"2024-06-05T07:17:56","guid":{"rendered":"https:\/\/aaro.com\/?page_id=18854"},"modified":"2025-03-19T12:40:28","modified_gmt":"2025-03-19T11:40:28","slug":"aaro-accounting-experts-panel-publications","status":"publish","type":"page","link":"https:\/\/aaro.com\/en\/aaro-accounting-experts-panel-publications\/","title":{"rendered":"AARO Accounting Experts Panel publications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"18854\" class=\"elementor elementor-18854\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9f81b8 elementor-section-content-middle elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"a9f81b8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;f6b8625&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5e0d5dd\" data-id=\"5e0d5dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebe7603 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"ebe7603\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Insights and Publications from AARO Academy<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f351be8 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"f351be8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Receive interesting and important publications on finance insights from our panel of accounting experts at AARO Academy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d468d59\" data-id=\"d468d59\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e658644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e658644\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-989aee4\" data-id=\"989aee4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-72dd51a elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"72dd51a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2f80ca4\" data-id=\"2f80ca4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c0ac1 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"d1c0ac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:3}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-3 grid-col-mobile-3 jet-listing-grid--19718 jet-equal-columns__wrapper\" data-queried-id=\"18854|WP_Post\" data-nav=\"{&quot;enabled&quot;:true,&quot;type&quot;:&quot;click&quot;,&quot;more_el&quot;:&quot;#loadmore_button&quot;,&quot;query&quot;:{&quot;post_status&quot;:[&quot;publish&quot;],&quot;post_type&quot;:&quot;post&quot;,&quot;posts_per_page&quot;:&quot;12&quot;,&quot;paged&quot;:&quot;1&quot;,&quot;ignore_sticky_posts&quot;:&quot;1&quot;,&quot;tax_query&quot;:[{&quot;taxonomy&quot;:&quot;category&quot;,&quot;field&quot;:&quot;name&quot;,&quot;terms&quot;:[&quot;Publications&quot;],&quot;operator&quot;:&quot;IN&quot;}],&quot;signature&quot;:&quot;4bdf2da64d9ed73e248974ad77ab6f4dea12861acd02b34150dfc972038a4150&quot;},&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:19718,&quot;posts_num&quot;:10,&quot;columns&quot;:3,&quot;columns_tablet&quot;:3,&quot;columns_mobile&quot;:3,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;yes&quot;,&quot;load_more_id&quot;:&quot;loadmore_button&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"19718\" data-query-id=\"10\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-25666 jet-equal-columns\" data-post-id=\"25666\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Proposed updates to IAS 28: Strengthening the application of the equity method<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>August 18, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>The International Accounting Standards Board (IASB) is taking important steps to improve the application of the equity method of accounting under IAS 28 Investments in Associates and Joint Ventures. The\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/proposed-updates-to-ias-28-strengthening-the-application-of-the-equity-method\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-25431 jet-equal-columns\" data-post-id=\"25431\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Accounting for lease modifications: A lessee perspective<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 17, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>Background IFRS 16 Leases was issued in January 2016 and it is effective for accounting periods beginning on or after 1 January 2019. Companies have interacted with the standard for\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/accounting-for-lease-modifications-a-lessee-perspective\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-24475 jet-equal-columns\" data-post-id=\"24475\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Overview of IFRS S1 &amp; S2 Sustainability Reporting Standards<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>April 29, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>Sustainability reporting has evolved significantly, moving from voluntary corporate social responsibility (CSR) reporting \u2013 often used to highlight ethical practices and community engagement \u2013 to a set of mandatory, investor-focused\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/overview-of-ifrs-s1-s2-sustainability-reporting-standards\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-23920 jet-equal-columns\" data-post-id=\"23920\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">BEPS and Pillar 2 \u2013 What you need to know<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>March 18, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>Companies around us with a turnover exceeding SEK 7 billion are working on their report and analysis of Pillar 2. This is, to say the least, a complicated area, and\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/beps-and-pillar-2-what-you-need-to-know\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-23336 jet-equal-columns\" data-post-id=\"23336\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Demystifying Digital Financial Reporting for better comparability and analysis<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>February 24, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>In recent years, there have been many changes with new concepts in the reporting frameworks as regulators strive to assert their authority and ensure the free flow of information on\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/demystifying-digital-financial-reporting\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-22519 jet-equal-columns\" data-post-id=\"22519\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Key Considerations for Earnouts: Accounting Implications Under IFRS 3<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>February 4, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>Over the past few years, there has been an increase in acquisition agreements that include clauses requiring certain conditions to be met before considerations are paid.According to PwC, global activity\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/key-considerations-for-earnouts-accounting-implications-under-ifrs-3\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-22329 jet-equal-columns\" data-post-id=\"22329\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Successfully finalizing our Pilot Sustainability Project with a customer!<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 17, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>During the spring of 2024, we launched a pilot project to implement a Sustainability Note Package with a customer. The Accounting expert panel was assigned a task top develop a\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/successfully-finalizing-our-pilot-sustainability-project-with-a-customer\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-20596 jet-equal-columns\" data-post-id=\"20596\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Disclosure of Management-defined Performance Measures (MPMs) under IFRS 18<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>August 23, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>In the past, entities have defined and voluntarily presented their own measures of performance, commonly referred to as alternative performance measures (APMs) or non-GAAP measures, in their financial statements. To\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/disclosure-of-management-defined-performance-measures-mpms-under-ifrs-18\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-20298 jet-equal-columns\" data-post-id=\"20298\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Introducing IFRS 19 Subsidiaries without Public Accountability: Disclosures<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>August 5, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>In a rapidly evolving financial landscape, the introduction of IFRS 19 promises to revolutionize how subsidiaries manage their accounting by simplifying disclosure requirements. IFRS 19 was Issued in May 2024\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/introducing-ifrs-19-subsidiaries-without-public-accountability\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-19432 jet-equal-columns\" data-post-id=\"19432\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">A more structured statement of profit or loss under IFRS 18<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 20, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>To improve the structure of the statement of profit or loss, IFRS 18 Presentation and Disclosure in Financial Statements introduces: These changes do not affect the overall financial performance of\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/a-more-structured-statement-of-profit-or-loss-under-ifrs-18-2\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-19189 jet-equal-columns\" data-post-id=\"19189\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"19718\" class=\"elementor elementor-19718\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb980e e-flex e-con-boxed e-con e-parent\" data-id=\"0cb980e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df03aa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"df03aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Summary of IFRS 18 \u2014 Presentation and Disclosure in Financial Statements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4163212 elementor-widget elementor-widget-post-info\" data-id=\"4163212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2bc7cc2 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 14, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fe7bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"62fe7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p>IFRS&nbsp;18 responds to emerging challenges in disclosure Why introduce a new standard for the presentation and disclosure of financial statements?&nbsp;Many users, including investors, have voiced the need for adjustments to\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1295b0 elementor-widget elementor-widget-heading\" data-id=\"a1295b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/aaro.com\/en\/summary-of-ifrs-18-presentation-and-disclosure-in-financial-statements\/\">Read more<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><div class=\"jet-listing-grid__loader\"><div class=\"jet-listing-grid__loader-spinner\"><\/div><div class=\"jet-listing-grid__loader-text\">Load More<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Insights and Publications from AARO Academy Receive interesting and important publications on finance insights from our panel of accounting experts at AARO Academy. SelectAARO AcademyAccounting ExpertsIFRS 18 filter juni 20, 2024 Read more juni 19, 2024 Read more juni 18, 2024 Read more juni 14, 2024 Read more maj 28, 2024 Read more maj 23, [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-18854","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/pages\/18854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/comments?post=18854"}],"version-history":[{"count":366,"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/pages\/18854\/revisions"}],"predecessor-version":[{"id":20162,"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/pages\/18854\/revisions\/20162"}],"wp:attachment":[{"href":"https:\/\/aaro.com\/en\/wp-json\/wp\/v2\/media?parent=18854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}