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Reverse acquisitions outside the scope of IFRS 3
IFRS Reverse acquisitions outside the scope of IFRS 3
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
Sarah Carroll
Sarah Carroll
| 18 Jan 2022
IAS 36 - Value in use estimating future cash inflows and outflows
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use estimating future cash inflows and outflows
In our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and outflows in value in use (VIU) calculations.
15 Dec 2021
IAS 36 - Estimating recoverable amount
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Estimating recoverable amount
Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
15 Dec 2021
IAS 36 - Value in use applying the appropriate discount rate
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use applying the appropriate discount rate
The final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.
15 Dec 2021
Example Financial Statements 2021
IFRS Example Financial Statements 2021
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
2 min read | 04 Nov 2021
IFRS 8 - Principles in brief
IFRS IFRS 8 - Principles in brief
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
Sarah Carroll
Sarah Carroll
| 6 min read | 14 Oct 2021
Configuration or customisation costs in a cloud computing arrangement
IFRS Configuration or customisation costs in a cloud computing arrangement
Accounting for Cloud Computing or Software as a Service (SaaS) arrangements.
Sarah Carroll
Sarah Carroll
| 7 min read | 08 Oct 2021
IAS 36 - Allocating assets to cash-generating units
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Allocating assets to cash-generating units
The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs,
21 Sep 2021
IAS 36 - Overview of the Standard
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Overview of the Standard
The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs,
21 Sep 2021
IAS 36 -Identifying cash-generating units
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 -Identifying cash-generating units
This article, part of the IAS 36 series, discusses how to identify cash-generating units (CGUs).
21 Sep 2021
Implementation of IFRS 17 ‘Insurance Contracts’
International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
2 min read | 12 Aug 2021
Scope and structure of IAS 36
INTERNATIONAL FINANCIAL REPORTING STANDARDS Scope and structure of IAS 36
This article looks at the scope of the impairment review (ie the types of assets that are included) and how it is structured (ie the level at which assets are reviewed).
03 Aug 2021
IAS 36: If and when to undertake an impairment review
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36: If and when to undertake an impairment review
This article explains if and when a detailed impairment test as set out in IAS 36 is required.
03 Aug 2021
IAS 36 - Overview of the Standard
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Overview of the Standard
This article provides an ‘at a glance’ overview of IAS 36’s main requirements and outlines the major steps in applying those requirements.
03 Aug 2021
Insights into IFRS 13 - Fair value measurement
International Financial Reporting Standards Insights into IFRS 13 - Fair value measurement
A summary of IFRS 13: Fair value measurement and detailed commentary on various aspects of applying this Standard from the perspective of a preparer working alongside a valuation expert.
Sarah Carroll
Sarah Carroll
| 1 min read | 23 Jun 2021
IFRS Example Interim Consolidated Financial Statements 2021
International Financial Reporting Standards IFRS Example Interim Consolidated Financial Statements 2021
The IFRS Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2021.
Sarah Carroll
Sarah Carroll
| 2 min read | 16 May 2021
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