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IFRS Newsletter Insight into IAS 36 - Overview of the Standard
International Accounting Standard No. 36 (IAS 36) ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice.
IFRS Insights into IAS 36
IAS 36 ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice. T
IFRS Newsletter IFRS 15: Revenue from Contracts with Customers
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’ which is effective for annual reporting periods beginning on or after 1 January 2018.
IFRS Newsletter Identifying a business combination within the scope of IFRS 3
This newsletter sets out how an entity should determine if the transaction is a business combination, and whether it is within the scope of IFRS 3.
IFRS Newsletter Insights into IFRS 16
IFRS 16 represents the first major overhaul of lease accounting in over 30 years. The Standard will affect most companies that report under IFRS and are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high value equipment.
IFRS Comparison between VAS and IFRS - A guidance on key differences
This guidance is the first in a series of guides published by Grant Thornton Vietnam in order to assist Vietnamese entities in their transition from Vietnamese Accounting Standards (VAS) to International Financial reporting Standards (IFRS) when preparing financial statements.
IFRS Newsletter A brief of key changes to International Financial Reporting Standards in 2021
This newsletter is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards with effective date from 1 January 2021.
IFRS Navigating the changes to International Financial Reporting Standards
This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.
IFRS Insights into IFRS 3
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.
IFRS IFRS Interim Example Consolidated Financial Statements 2020
The Interim Financial Statements have been reviewed and updated to reflect changes in IAS 34 and in other IFRS that are effective for the year ending 31 December 2020.
IFRS IFRS News - Q1 2019
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
IFRS 16 Sale and leaseback accounting
IFRS 16 makes significant changes to sale and leaseback accounting. A sale and leaseback transaction is one where an entity (the seller-lessee) transfers an asset to another entity (the buyer-lessor) for consideration and leases that asset back from the buyer-lessor.