IFRS

IFRS Viewpoints

International Financial Reporting Standards (IFRS) are detailed and technical. To the untrained eye, they can appear hard to navigate. At Grant Thornton we are well versed in their intricacies and can translate them into language that you can understand and apply to your financial statements.

Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance.

Here are the latest in our series we have released:

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Reverse acquisition by a listed company

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Classification of loans with covenants

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Common control business combinations

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Inventory discounts and rebates

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Acquisition of investment properties

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Related party loans at below market interest rates

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Preparing financial statements when the going concern basis is not appropriate

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