Technical publications

Accounting for client money

Mark Hucklesby Mark Hucklesby

Our ‘IFRS Viewpoint’ series provides insights from our global
IFRS team on applying IFRS in challenging situations. Each
edition will focus on an area where the Standards have proved
difficult to apply or lack guidance. This edition provides
guidance on client money – arrangements in which a
reporting entity holds funds on behalf of clients.

In this Viewpoint, we discuss accounting for client money.

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