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IFRS 8 Other application issues and Standards involving operating segments 12 Aug 2022
This article in our ‘Insights into IFRS 8’ series sets out further application issues and information regarding other standards involving operating segments.
IFRS 8 Entity-wide disclosures 12 Aug 2022
This article in our ‘Insights into IFRS 8’ series sets out the requirements for entity-wide disclosures.
IFRS 8 Segment information to be disclosed 12 Aug 2022
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
IFRS The impact of IFRIC’s agenda decision on cloud computing costs 18 Jul 2022
The impact of the International Financial Reporting Interpretations Committee’s (IFRIC) agenda decision on cloud computing costs was bigger than some
IFRS Climate reporting – responding to market expectations 23 Jun 2022
How much attention is given to climate reporting in audited financial statements?
Financial reporting advisory The love hate relationship of goodwill 25 May 2022
The debate over goodwill amortisation has never seemed to go away.
IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2022 09 May 2022
The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2022
Sustainability How climate change is impacting financial statements 06 May 2022
Seven key areas businesses need to consider regarding climate change and the implications when preparing their financial statements.
Sustainability The future of ESG (Environmental, Social, and Governance) reporting explored 26 Apr 2022
This paper draws out key points made by the GPPC roundtable participants and highlights areas where there is both convergence and divergence of opinion.
IFRS - IAS 36 IAS 36 - Comparing recoverable amount with carrying amount 23 Mar 2022
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of
IFRS - IAS 36 IAS 36 - Recognising impairment losses 23 Mar 2022
Step 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
IFRS - IAS 36 IAS 36 - Reversing impairment losses 23 Mar 2022
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of
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