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IFRS 3 Reverse acquisitions in the scope of IFRS 3
This article focuses on reverse acquisitions within the scope of IFRS 3.
IFRS IFRS 3 - Reverse acquisitions explained
What is a reverse acquisition and how do you account for it?
IFRS Reverse acquisitions outside the scope of IFRS 3
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use estimating future cash inflows and outflows
In our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Estimating recoverable amount
Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use applying the appropriate discount rate
The final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS Example Financial Statements 2021
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
IFRS IFRS 8 - Principles in brief
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
IFRS Configuration or customisation costs in a cloud computing arrangement
Accounting for Cloud Computing or Software as a Service (SaaS) arrangements.
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Allocating assets to cash-generating units
The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs,
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Overview of the Standard
The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs,
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