IFRS Newsletter Insight into IAS 36 - Overview of the Standard 09 Dec 2021
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
IFRS Insights into IAS 36 09 Dec 2021
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
IFRS Newsletter IFRS 15: Revenue from Contracts with Customers 26 Nov 2021
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 IFRS Example Consolidated Financial Statements 2021 18 Nov 2021
The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging.
IFRS Newsletter Identifying a business combination within the scope of IFRS 3 08 Nov 2021
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 01 Nov 2021
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
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