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This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.
Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.
This article in our ‘Insights into IFRS 8’ series sets out an illustrative example of interim segment reporting disclosures.
This article in our ‘Insights into IFRS 8’ series sets out illustrative disclosures under IFRS 8 for a fictional entity Illustrative Corporation Ltd and its subsidiaries (the Group).
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?
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
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 impact of the International Financial Reporting Interpretations Committee’s (IFRIC) agenda decision on cloud computing costs was bigger than some expected.
The debate over goodwill amortisation has never seemed to go away.
The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2022
Seven key areas businesses need to consider regarding climate change and the implications when preparing their financial statements.
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36, and revisit some areas where confusion has been seen in practice.