Insights into IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include
Insights into IFRS 3
IFRS 3 ‘Business Combinations’ contains the requirements for transactions, which are challenging in practice.
IFRS 8 Segment information to be disclosed
Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are
IFRS 8 Entity-wide disclosures
Generally, financial information is required to be reported on the same basis as is used internally for evaluating operating segment performance and deciding
IFRS 8 Other application issues and Standards involving operating segments
High quality management accounts enable management to monitor performance, allocate resources and devise business and market strategies. Therefore, they are
Climate Reporting – responding to market expectations
A common question in board rooms around the world is how well are large and complex companies responding to market and regulatory expectations on the
IFRS.Alerts IFRS: Latest Alerts
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
Insights into IFRS 3
IFRS 3 ‘Business Combinations’ contains the requirements for transactions, which are challenging in practice.
Insights into IAS 36
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
IFRS 3 Reverse acquisitions in the scope of IFRS 3
This article focuses on reverse acquisitions within the scope of IFRS 3.
IFRS 3 IFRS 3 - Reverse acquisitions explained
Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies.
IFRS Viewpoint Reverse acquisitions outside the scope of IFRS 3
A transaction in which a company with substantial operations (operating company) arranges to be acquired by a listed shell company should be analysed to
Example Financial Statements 2021
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.
IFRS 8 - Principles in brief
IFRS 8 ‘Operating Segments’ requires much of management information for public listed entities to be published externally so that investors, analysts and other
IFRS Viewpoint Configuration or customisation costs in a cloud computing arrangement
How should you account for costs of configuring or customising a supplier’s application software in a Cloud Computing or Software as a Service (SaaS)
Implementation of IFRS 17 ‘Insurance Contracts’
IFRS 17 heralds a new era of accounting for insurance contracts because it sets out principles-based requirements that aim to improve the comparability of the
Insights into IFRS 13 - Fair value measurement
This Standard clarifies how to measure fair value when a market becomes less active. IFRS 13 applies to both financial and non-financial items but does not
IFRS Example Interim Consolidated Financial Statements 2021
Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the


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