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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
IFRS IFRS Example Consolidated Financial Statements 2021 17 Nov 2021
The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging. Each year, new Standards and
IFRS Configuration or customisation costs in a cloud computing arrangement 17 Nov 2021
Configuration or customisation costs in a cloud computing arrangement
Audit and Assurance Insights into IFRS 8 04 Nov 2021
For entities that operate in a variety of classes of business, geographical locations, regulatory or economic environments or markets, high quality management
Audit and Assurance Insights into IAS 36 - Identifying cash-generating units 29 Sep 2021
IAS 36 ‘Impairment of Assets’ prescribes the accounting for impairment reviews. While the guidance in this area has not changed in recent years, it still
Audit and Assurance Insights into IAS 36 - Allocating assets to cash-generating units 29 Sep 2021
The accounting requirements regarding impairment of tangible and intangible assets are governed by IAS 36 ‘Impairment of Assets’. The requirements are not new,
Audit and Assurance Insights into IAS 36 - Allocating goodwill to cash-generating units 29 Sep 2021
IAS 36 ‘Impairment of Assets’ assesses when and how to conduct an impairment review. It contains complex areas of guidance and therefore is challenging to
Audit & Assurance Accounting for rent free periods and rent concessions as a result of COVID-19 08 Jun 2021
The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 which simplifies how companies account for COVID-19-related rent
IFRS IFRS Foundation announces next steps on sustainability 25 Mar 2021
The Foundation has acknowledged the need for global sustainability reporting standards and the role it could play in their development. The International
IFRS 3 Identifying a business combination within the scope of IFRS 3 25 Mar 2021
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the
IFRS 3 Identifying the acquisition date 25 Mar 2021
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
IFRS 3 Identifying the acquirer 25 Mar 2021
Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite