The articles in our ‘Insights into MFRS 136’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand many of the requirements set out in MFRS 136, and re-visit some areas where confusion has been seen in practice.
This article provides a summary of the MFRS 136 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.
How we can help
We hope you find the information in this article helpful in giving you some insight into MFRS 136. If you would like to discuss any of the points raised, please do not hesitate to contact us.