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IFRS IFRS 8 - Principles in brief
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
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.
IFRS 3 Identifying a business combination within the scope of IFRS 3
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the
IFRS 3 Identifying the acquirer
Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite
IFRS 3 Identifying the acquisition date
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
Automotive Rising revenues, rising debts: exploring an increasing trend among automotive OEMs
While the automotive industry is expected to partially recover in 2021, the levels of uncertainty surrounding demand and investment will remain difficult to
IFRS Common control business combinations
Common control business combinations
IFRS Insights into IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.