Filter insights by:
Filters applied:
Need help identifying the IFRS 16 presentation and disclosure requirements? We provide a series of examples illustrating one possible way they might be presented.
Need help identifying the IFRS 16 presentation and disclosure requirements? We provide a series of examples illustrating one possible way they might be presented.
The new leases standard, IFRS 16, brings with it both greater transparency and a number of challenges for businesses. Are you ready?
Deciding which payments need be recognised in the measurement of the liability and how changes in those payments are recognised often involves considerable judgement.
Deciding which payments need be recognised in the measurement of the liability and how changes in those payments are recognised often involves considerable judgement.
IFRS 16 makes significant changes to sale and leaseback accounting.
In light of IFRS 15, what does it mean for an asset to have ‘no alternative use’ when dealing with a contract for the sale of a single apartment contained within a multi-unit residential complex currently under construction?
Under IFRS 16 Leases, determining the correct lease term is significant for a number of reasons, find out why in our latest IFRS 16 insight.
Under IFRS 16 Leases, determining the correct lease term is significant for a number of reasons, find out why in our latest IFRS 16 insight.
IFRS 16 changes the definition of a lease and provides guidance on how to apply this new definition, are you prepared for the first major overhaul of lease accounting in over 30 years?
How do you treat a variable lease payment in the financial statements of an interim period?
How do you treat a variable lease payment in the financial statements of an interim period?
Are you prepared for IFRS 16? Do you understand the discount rate? Find out more
Are you prepared for IFRS 16? Do you understand the discount rate? Find out more
Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations
The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010. It also fills gaps in areas where there was no or only little guidance.