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A transaction in which a company with substantial operations (operating company) arranges to be acquired by a listed shell company should be analysed to determine how it should be accounted for under IFRS.

This article focuses on reverse acquisitions within the scope of IFRS 3.

Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies.

After leaping back strongly from the darkest days of the pandemic, the global mid-market could only manage a small additional step forward in the second half of 2021, as tracked by the Global business pulse, Grant Thornton’s index of health among mid-sized companies.

We wish you a Merry Christmas and a Happy New Year!

This article discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.

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 intangible) is frequently challenging to apply in practice. This is because IAS 36’s guidance is detailed, prescriptive and complex in some areas.

This article discusses estimating future cash inflows and outflows in value in use (VIU) calculations.

This article, covers the definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and provides an overview of value in use (VIU).

The new lockdown brings with it changes to short-time work. The aim is to help companies reduce personnel costs and maintain jobs. For this purpose, there are some new features and reliefs, provided they are confirmed by law.

COP26’s goal was to deliver radical change to save our planet. In the long term, there are good reasons to be hopeful.

The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.

At the COP Conference in Glasgow over the next two weeks, over 25,000 people representing 200 countries including policy makers, negotiators, journalists and world leaders from business and politics will meet to agree accelerated reduction of emmissions and collaborative means to keep the forecast global temperature rise to under 1.5 degrees.

Mid-market businesses around the world want to accelerate their ESG and sustainability journey.

The mid-market’s real prioritisation of sustainability not only reflects the growing expectation of stakeholders but the forward-thinking nature of this entrepreneurial segment.

IFRS 8 ‘Operating Segments’ requires much of management information for public listed entities to be published externally so that investors, analysts and other users of entities’ financial statements can review an entity’s operations from the same perspective as management.