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IFRS Insights into IFRS 3 - Recognition principle 23 Jan 2023
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most
IFRS Insights into IFRS 3 - How should the identifiable assets and liabilities be measured? 23 Jan 2023
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the some
IFRS Insights into IFRS 3 - Specific recognition and measurement provisions 23 Jan 2023
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most
IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2022 20 May 2022
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and
IFRS Navigating the changes to International Financial Reporting Standards 08 Feb 2022
Navigating the changes to International Financial Reporting Standards. A briefing for preparers of IFRS financial statements.
IFRS IFRS Viewpoint - Reverse acquisitions outside the scope of IFRS 3 26 Jan 2022
Private operating companies seeking a ‘fast track’ stock exchange listing sometimes arrange to be acquired by a smaller listed company (often described as a
IFRS Insights into IFRS 3 - Reverse acquisitions explained 26 Jan 2022
Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies. These acquisitions are
IFRS Insights into IFRS 3 - Reverse acquisitions in the scope of IFRS 3 26 Jan 2022
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
Financial Reporting Insights into IAS 36 - Value in use: applying the appropriate discount rate 12 Jan 2022
IAS 36 ‘Impairment of Assets’ sets out the requirements entities should follow prior to concluding if an asset should be written down in the financial
Financial Reporting Insights into IAS 36 - Value in use: estimating future cash inflows and outflows 11 Jan 2022
IAS 36 ‘Impairment of Assets’ prescribes the accounting for impairment reviews. There are some detailed requirements of IAS 36 that are complex and
Financial Reporting Insights into IAS 36 - Estimating recoverable amount 11 Jan 2022
IAS 36 ‘Impairment of Assets’ provides the guidance for carrying out impairment reviews of assets (both tangible and intangible). IAS 36 is not a new
Growth Dublin: Easy to do business, easy to access Europe 30 Jan 2020
Dublin’s perfect blend of attractive culture and supportive business landscape makes it the ideal location for firms looking to move into the European
Global Trade Growing your business through global trade 22 Nov 2019
Read our latest article Growing your business through global trade
Financial Accounting and Advisory Services Accounting Advisory 28 Aug 2017
Today’s rapidly changing landscape can be a challenging and complex time for organisations to ensure compliance with accounting standards and financial
IFRS IFRS 15 - Prepare for revenue recognition standard 18 Apr 2017
A single, global converged revenue recognition model is effective soon and companies should not underestimate the level of preparation required in advance of
IFRS IFRS 16 - Prepare for lease accounting changes 18 Apr 2017
The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their
IFRS IFRS 9 - Prepare for Financial Instruments standard changes 18 Apr 2017
The new global financial instruments standard has been issued by the IASB. The new standard, IFRS 9 - Financial Instruments, fundamentally rewrites the
Technology Thinktech: Realising success for the Irish Tech sector 18 Nov 2016
On Friday 18 November, we will be launching the second edition of our online technology iMag: Thinktech, which is being published in association with the Irish
Briefing IFRS 15 - Software and Cloud services focus 02 Jul 2015
Grant Thornton's global IFRS and industry team's have issued six industry insight publications that look at how the IASB's new revenue guidance (IFRS 15) may
Briefing FRS 100–102: how is it for you? 29 Jun 2015
Fergus Condon - Partner, Financial Accounting and Advisory Services (FAAS), recently wrote an article for the Irish Tax Review, detailing the main points of