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IFRS IFRS Alerts 07 Mar 2022
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS IFRS 3 - Reverse acquisitions explained 19 Jan 2022
What is a reverse acquisition and how do you account for it?
IFRS Reverse acquisitions outside the scope of IFRS 3 18 Jan 2022
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
IFRS IFRS 8 - Principles in brief 14 Oct 2021
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
International Financial Reporting Standards IFRS Example Interim Consolidated Financial Statements 2021 16 May 2021
The IFRS Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2021.
IFRS 3 Identifying the acquirer 14 Mar 2021
Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite
IFRS 3 Identifying a business combination within the scope of IFRS 3 14 Mar 2021
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 acquisition date 14 Mar 2021
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
Automotive Rising revenues, rising debts: exploring an increasing trend among automotive OEMs 28 Jan 2021
While the automotive industry is expected to partially recover in 2021, the levels of uncertainty surrounding demand and investment will remain difficult to
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