Quarterly Roundup

This Quarterly Roundup is a compilation of key developments related to financial reporting standards that have occurred during the third and fourth quarter of 2021. The purpose of this publication is to provide a roundup of the recent changes in the international financial reporting framework and local regulatory requirements which we believe are important to accounting professionals. This quarterly update also includes a high-level overview of new and revised financial reporting requirements that need to be considered for the financial reporting periods ending 31 December 2021.