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IFRS IFRS Alerts 26 May 2023
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2023 03 May 2023
The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2023
Sustainability ISSB provides further transitional reliefs for first year reporting 13 Apr 2023
The International Sustainability Standards Board (ISSB) has added to the transitional reliefs it already had proposed in relation to the adoption of its first
Sustainability What are sustainability scope 1, 2 and 3 emissions? 22 Mar 2023
Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the
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? 06 Mar 2023
Accounting is a language that does not live from being conceptually perfect, but from being generally accepted and understandable
Sustainability International Sustainability Standards Board confirms effective date of new Standards 02 Mar 2023
The International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36 17 Feb 2023
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
IFRS - IAS 36 IAS 36 - Other impairment issues 17 Feb 2023
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of
IFRS - IAS 36 IAS 36 - Presentation and disclosure 17 Feb 2023
This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative
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