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Below are publications published by Bogle and Company to assist in guidance in various areas of the International Financial Reporting Standards (IFRS).

IAS 16 Revaluation : This Document contains the complete accounting treatment for the revaluation of fixed assets using the revaluation method.


IAS 39 For Banks : An entity shall assess at the end of each reporting period whether there is any objective evidence that a financial asset or group of financial assets measured at amortised cost is impaired. If any such evidence exists, the entity shall apply to determine the amount of any impairment loss.

Annual Improvements to IFRS 2012-2014 Cycle :The primary objective of the process is to enhance the quality of standards, by amending existing IFRSs to clarify guidance and wording, or to correct for relatively minor unintended consequences, conflicts or oversights. 

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