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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Sustainability reporting highlights from 2023 to keep you up to date and on top of your sustainability-related reporting journey.
Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.
The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).
These amendments help to achieve greater international applicability of the SASB Standards, when reporting entities are applying IFRS S1.
This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.
California increases the amount of sustainability information required to be disclosed by companies operating in the state.