Modifications and cancellations of share-based payment arrangements with employees
Insights into IFRS 2This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.
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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Group share-based payments
Insights into IFRS 2This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.
IFRS Example Interim Condensed Consolidated Financial Statements 2025
IFRSThe 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.
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1 min read
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01 May 2025
IFRS Alerts
IFRSIFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
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27 Mar 2025
Accounting after the acquisition date
Insights into IFRS 3IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.
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22 min read
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20 Feb 2025
Recognising and measuring goodwill or gain from a bargain purchase
Insights into IFRS 3This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.
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8 min read
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19 Feb 2025
Navigating the changes to IFRS 2025
IFRSThis publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.
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2 min read
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24 Jan 2025
Get ready for IFRS 18
IFRSEntities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later.
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3 min read
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25 Nov 2024