Read our insights

IFRS 3 has specific guidance on how some items are recognised and measured. This article summarises this specific guidance and provides examples to illustrate its application.

How should the identifiable assets and liabilities be measured?

This article in our ‘Insights into IFRS 8’ series sets out further application issues and information regarding other standards involving operating segments.

This article in our ‘Insights into IFRS 8’ series sets out the requirements for entity-wide disclosures.

This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.

The European Commission has proposed a Corporate Sustainability Reporting Directive (CSRD) and as part of this will adopt EU Sustainability Reporting Standards (ESRS).

The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2022

General sustainability sustainability-related disclosure requirements and climate-related disclosure requirements consultations released by the the International Sustainability Standards Board (ISSB).

IFRS 8 ‘Segmental Reporting’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.

Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.

In some situations judgement is required to determine how best to meet IFRS 8’s core principle in identifying operating segments.

Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.

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

What is a reverse acquisition and how do you account for it?

This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.

Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.