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Showing 10 of 159 results for "ifrs 9 extinguishment"
IFRS 9 hedge accounting
IAS 39 ‘Financial Instruments: Recognition and Measurement’, the previous Standard that dealt with hedge accounting, was heavily criticised for containing complex rules which either made it impossible for entities to use hedge accounting or, in some cases, simply put them off doing so.
IFRS 9 - Financial instruments
IFRS 9 is the IASB’s new standard on financial instruments, which changes the classification and measurement, impairment and hedge accounting requirements.
IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS Viewpoints
Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations
Navigating IFRS
Navigate the complexity of the IASB Standards so you can focus your time and effort on running your business.
Overview of IFRS S1 and IFRS S2
Practical next steps for preparing to report on International Sustainability Disclosure Standards.
IFRS 8 – Operating segments
How a business should report the information about its operating segments in annual financial statements and in interim financial reports.
IFRS 16 – Leasing
The IASB has issued IFRS 16 ‘Leases’, which specifies how lessees and lessors will account for leases. The standard requires most leases to be ‘on-balance sheet’.
IFRS 3 – Business combinations
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. The assessment of whether one entity controls another (ie when a parent-subsidiary relationship exists) is essential to the preparation of financial statements under International Financial Reporting Standards (IFRS).
Insights into IFRS 15
Insights into IFRS 15 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.