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Showing 10 of 334 results for "insights into ifrs 3"
Insights into IFRS 3
Insights into IFRS 3 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.
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.
Insights into IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
Insights into IFRS 2
Insights into IFRS 2 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.
Insights into IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
IFRS: Insights into IFRIC 23
The global IFRS team at Grant Thornton International Ltd share their insights on topical areas of IFRIC 23.
Insights into IFRS 13 - Fair value measurement
A summary of IFRS 13: Fair value measurement and detailed commentary on various aspects of applying this Standard from the perspective of a preparer working alongside a valuation expert.
Insights into IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
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).
Valuing intangibles under IFRS 3
This guide includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It provides examples of intangible assets commonly found in business combinations and explains how they might be valued.