Insights

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 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

Insurance IFRS 17 – Insurance Contracts 07 Oct 2021

At its March 2020 meeting, the International Accounting Standards Board deferred the effective date of IFRS 17 Insurance Contracts for a year to 1 January

Insurance Recovery Planning 07 Oct 2021

With the publication of the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Recovery Plan Requirements for Insurers)

FS Download FS Download - Issue 2 26 Jul 2021

See our latest Financial Services Download which covers all things going on in the Financial Services sector.

Financial Services Financial Services Download 20 May 2021

See our latest Financial Services Download which covers all things going on in the Financial Services sector.

IFRS IFRS 17 Insurance Contracts – State of play 19 May 2021

With a confirmed effective date for annual reporting periods beginning on or after 1 January 2023, the new standard for the reporting of insurance contracts is

IFRS COVID-19: Accounting implications for CFOs 16 Dec 2020

The COVID-19 global pandemic has resulted in economic consequences that many reporting entities may not have had to previously consider. One of those

IFRS IFRS Alert 2020-10 Hyperinflationary economies 29 Oct 2020

IAS 29 ‘Financial Reporting in Hyperinflationary Economies’ requires the financial statements of any entity whose functional currency is the currency of a

IFRS Insights into IFRS 16: Lease incentives 29 Oct 2020

Granting lease incentives is a common way to encourage a new lessee to sign up to a new lease contract and fill vacant premises. When accounting for lease

Slides COVID-19: Financial Reporting – Disclosures for significant judgements 29 Sep 2020

The novel coronavirus (COVID-19) pandemic has spread around the globe. The virus has taken its toll on not just human life, but businesses and financial

IFRS Alert The IASB defers the effective date of the IAS 1 Amendments 30 Jul 2020

The International Accounting Standards Board (IASB) has issued an amendment to defer the effective date of the ‘Classification of Liabilities as Current or Non

IFRS Alerts Amendments to IFRS 17 and IFRS 4 30 Jul 2020

The International Accounting Standards Board (IASB) has issued ‘Amendments to IFRS 17 ‘Insurance Contracts’’ (the Amendments). The aim of the amendments is to

IFRS COVID-19: Considerations when preparing financial statements 21 Jul 2020

Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We

IFRS COVID-19 accounting considerations for CFOs: Government grants 19 Jun 2020

As a response to the COVID-19 global pandemic, governments around the world are implementing measures to help businesses and economies get through it. The

COVID-19 IASB amends IFRS 16 to provide relief during COVID-19 10 Jun 2020

The IASB has published an amendment ‘COVID-19 -Related Rent Concessions (amendment to IFRS 16)’ (the amendment). The amendment adds a practical expedient to

COVID-19 COVID-19 accounting for lease modifications 10 Jun 2020

The COVID-19 pandemic is requiring those responsible for the preparation of financial statements to reconsider whether assumptions and assessments previously

IFRS IASB issues four narrow scope amendments to IFRS Standards 20 May 2020

The International Accounting Standards Board (IASB) has issued a collection of narrow scope amendments to IFRS Standards. The collection includes amendments to

IFRS COVID-19 accounting considerations for CFOs 20 May 2020

The business and operations of many entities have already been seriously affected by the rapid global spread of COVID-19 and related government actions.

COVID-19 Understanding the impact of COVID-19 on your 2020 deferred tax provision 07 May 2020

The COVID-19 pandemic is having a tremendous impact on the world’s economy. Many businesses are struggling to stay afloat and doing whatever they can right now

IFRS IASB proposes relief for rent concessions during the COVID-19 pandemic 05 May 2020

Last Friday the International Accounting Standards Board (IASB) published an Exposure Draft ‘COVID-19-Related Rent Concessions - Proposed amendment to IFRS 16’

COVID-19 Reporting the impact of COVID-19 on your business 07 Apr 2020

As the impact of a novel strain of coronavirus (COVID-19) continues to unfold around the world, those individuals responsible for preparing financial

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