The impact of IFRIC’s agenda decision on cloud computing costs
IFRSThe impact of the International Financial Reporting Interpretations Committee’s (IFRIC) agenda decision on cloud computing costs was bigger than some expected.
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.
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The love hate relationship of goodwill
Financial reporting advisoryThe debate over goodwill amortisation has never seemed to go away.
How climate change is impacting financial statements
SustainabilitySeven key areas businesses need to consider regarding climate change and the implications when preparing their financial statements.
IAS 36 - Comparing recoverable amount with carrying amount
IFRS - IAS 36The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36, and revisit some areas where confusion has been seen in practice.
IAS 36 - Recognising impairment losses
IFRS - IAS 36Step 6 of applying the guidance in IAS 36 relates to recognising or reversing and impairment losses. This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 – Reversing impairment losses’.
IAS 36 - Reversing impairment losses
IFRS - IAS 36The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36.
Aggregation of operating segments
IFRS 8IFRS 8 ‘Segmental Reporting’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.
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2 min read
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15 Feb 2022
Reportable segments
IFRS 8Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
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3 min read
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15 Feb 2022