Filter results
Filter insights by:
Service
Industry
Issue
Filters applied:
Showing 16 of 74 content results
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
26 May 2023
Goodwill accounting – is it a never-ending story or is a compromise possible? Goodwill accounting – is it a never-ending story or is a compromise possible?
Accounting is a language that does not live from being conceptually perfect, but from being generally accepted and understandable
Prof. Dr. Thomas Senger
Prof. Dr. Thomas Senger
| 4 min read | 06 Mar 2023
IFRS IFRS 3 - Recognition principle
An overview of IFRS 3’s recognition and measurement principles.
Mark Hucklesby
Sarah Carroll
| 12 min read | 14 Nov 2022
IFRS IFRS 3 - Specific recognition and measurement provisions
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.
Mark Hucklesby
Sarah Carroll
| 11 min read | 14 Nov 2022
IFRS How should the identifiable assets and liabilities be measured?
How should the identifiable assets and liabilities be measured?
Mark Hucklesby
Sarah Carroll
| 8 min read | 14 Nov 2022
IFRS The impact of IFRIC’s agenda decision on cloud computing costs
The impact of the International Financial Reporting Interpretations Committee’s (IFRIC) agenda decision on cloud computing costs was bigger than some expected.
3 min read | 18 Jul 2022
IFRS IFRS 3 - Reverse acquisitions explained
What is a reverse acquisition and how do you account for it?
Sarah Carroll
Sarah Carroll
| 6 min read | 19 Jan 2022
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
IFRS IFRS 8 - Principles in brief
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
Mark Hucklesby
Sarah Carroll
| 6 min read | 14 Oct 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
Mark Hucklesby
| 1 min read | 16 May 2021
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 being fairly stable in the ten years since its been released, still provides challenges when accounting for these transactions in practice.
Sarah Carroll
Mark Hucklesby
| 6 min read | 14 Mar 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 requirements for these transactions, which are challenging in practice.
Sarah Carroll
Mark Hucklesby
| 5 min read | 14 Mar 2021
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 known as mergers or business combinations which should be accounted for using the requirements in IFRS 3 ‘Business Combinations’.
Sarah Carroll
Mark Hucklesby
| 5 min read | 14 Mar 2021
Automotive Rising revenues and 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 successfully predict.
3 min read | 28 Jan 2021
IFRS Common control business combinations
Common control business combinations
Sarah Carroll
Sarah Carroll
| 03 Dec 2020
IFRS Insights into IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
Sarah Carroll
Sarah Carroll
| 24 Nov 2020
Load more