Insights into IFRS 8
IFRSOur ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
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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Identifying operating segments
IFRS 8In some situations judgement is required to determine how best to meet IFRS 8’s core principle in identifying operating segments.
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2 min read
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14 Feb 2022
Navigating the changes to IFRS
IFRSProviding awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.
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3 min read
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28 Jan 2022
Reverse acquisitions in the scope of IFRS 3
IFRS 3This article focuses on reverse acquisitions within the scope of IFRS 3.
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2 min read
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19 Jan 2022
IFRS 3 - Reverse acquisitions explained
IFRSWhat is a reverse acquisition and how do you account for it?
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6 min read
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19 Jan 2022
Reverse acquisitions outside the scope of IFRS 3
IFRSThis IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
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1 min read
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18 Jan 2022
IAS 36 - Value in use estimating future cash inflows and outflows
INTERNATIONAL FINANCIAL REPORTING STANDARDSIn our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and outflows in value in use (VIU) calculations.
IAS 36 - Estimating recoverable amount
INTERNATIONAL FINANCIAL REPORTING STANDARDSDefinitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).