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Showing 16 of 86 content results
IFRS
Applying IFRS 15’s ‘no alternative use’ to real estate sales
IFRS
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.
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27 Feb 2019
IFRS
Navigating the changes to International Financial Reporting Standards
Read our latest article Navigating the changes to International Financial Reporting Standards
IFRS
Insights into IFRS 16: Understanding the discount rate
Under IFRS 16 ‘Leases’, discount rates are used to determine the present value of the lease payments used to measure a lessee’s lease liability.
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16 Nov 2018
IFRS
IFRS Viewpoint: Accounting for crypto assets – mining and validation issues
Read our latest document on IFRS Viewpoint: Accounting for crypto assets – mining and validation issues
IFRS
IFRS - Argentina expected to be declared hyper-inflationary
Read the latest article about Argentina expecting to be declared hyper-inflationary
IFRS
IFRS Example Interim Consolidated Financial Statements 2018
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 2018.
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15 Jun 2018
IFRS News
A revised ‘Conceptual Framework for Financial Reporting’
The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010.
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15 Jun 2018
IFRS
IFRS News - Q2 2018
See the latest IFRS News for quarter 2 2018 and see the upcoming implementation dates for frameworks and standards.
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01 May 2018
IFRS
IASB issues a revised ‘Conceptual Framework for Financial Reporting’
Read the latest from Grant Thornton on IFRS and the revised ‘Conceptual Framework for Financial Reporting’.
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04 Apr 2018
IFRS Viewpoint
Potential consequences of the US tax reform for IFRS preparers
On 22 December 2017, the President of the United States signed into law the ‘Tax Cuts and Jobs Act’. The Act is a sweeping reform of US taxation which is likely to have a significant impact on financial statements prepared under IFRS for entities with US operations.
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13 Feb 2018