0021 30 apr grant thornton Example Interim Condensed Consolidated Financial Statements 2026 Big 4 worked example showing current IFRS interim reporting format and disclosures—useful reference for drafting your own interim statements. 6
0020 30 apr protiviti California signals it is serious on climate reporting: New rules, firm deadlines, and what companies should do now California climate-reporting rules now have firm deadlines. Relevant for UAE conglomerates with California operations; low urgency for home entities. 4
0018 29 apr grant thornton Classification of income and expenses in the statement of profit or loss Big 4 technical deep-dive on IFRS 18 classification rules—essential reading for P&L restructuring and restatement planning ahead of mandatory adoption. 8
0017 29 apr pwc April 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives PwC's worked example and early-adoption lessons on IFRS 18 presentation mechanics offer practical implementation guidance for transition planning. 7
0013 27 apr pcaob PCAOB Shares Perspectives From 2025 Conversations With Audit Committee Chairs PCAOB audit committee guidance is useful context for board-level controls discussion, but without specifics on 2025 themes, limited immediate technical application. 4
0012 27 apr grant thornton Principal versus agent considerations Big 4 deep-dive on a persistent IFRS 15 application question; resolves real classification disputes in practice. 7
0011 24 apr grant thornton Example Sustainability-related Financial Disclosures 2025 Big 4 worked examples on IFRS S1/S2 application — clarifies practitioner questions on metric selection and disclosure sequencing. 7
0006 21 apr grant thornton Step 2 – Identifying a performance obligation Big 4 practitioner guidance on IFRS 15 step-by-step implementation. Standard reference material; worth knowing but not urgent. 4
0001 20 apr protiviti AMLA May Not Be Your Supervisor – but It Is Redefining Your Risk EU AML supervision architecture shift relevant to groups with European operations; low urgency for UAE HQ without significant EU presence. 4