IFRS 3 – Business Combinations
This guide breaks down IFRS 3 – Business Combinations, explaining key accounting treatments, disclosure requirements, and when the standard applies. Perfect for CFOs, accountants, and business leaders managing mergers and acquisitions.
IFRS 2: Share-Based Payment
IFRS 2 is a key accounting standard for recognizing share-based payments like stock options and equity incentives. Learn how it works, who it applies to, and how to stay compliant — including a real case study and FAQs.
IFRS 1 – First-Time Adoption of International Financial Reporting Standards
IFRS 1 sets out the roadmap for first-time adoption of IFRS. Learn its purpose, key requirements, transition steps, and how it applies to Kenyan entities.
IFRS S2 – A Practical Guide to Climate Related Disclosures and Adoption in Kenya
IFRS S2 is a new global standard requiring entities to disclose climate-related financial information. In this article, we break down its objectives, connection to IFRS S1, compliance requirements, and Kenya’s roadmap to adoption.
Understanding IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information
IFRS S1 sets out global requirements for disclosing sustainability-related financial information. This article breaks down its objectives, disclosure framework, and what its adoption means for Kenyan institutions.
Audit Procedure – A Comprehensive Guide
Think audits are rigid and unnecessary? Think again.
This guide breaks down the audit procedure into clear, manageable phases – (planning, execution, reporting, and follow-up) – highlighting its value in financial accuracy, fraud prevention, and stakeholder trust.