IFRS 16 ‘Leases’ applies to most entities reporting under IFRS Accounting Standards that engage in leasing transactions and often has a significant impact on lessees’ financial statements, particularly in relation to property and high‑value equipment.
Our Insights into IFRS 16 series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice.
124 articles available
This article in our ‘Insights into IFRS 8’ series sets out an illustrative example of interim segment reporting disclosures.
This article in our ‘Insights into IFRS 8’ series sets out illustrative disclosures under IFRS 8 for a fictional entity Illustrative Corporation Ltd and its subsidiaries (the Group).
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.
How should the identifiable assets and liabilities be measured?
This article in our ‘Insights into IFRS 8’ series sets out further application issues and information regarding other standards involving operating segments.
This article in our ‘Insights into IFRS 8’ series sets out the requirements for entity-wide disclosures.
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.