This is the second in a series of publications designed to get you ready for IFRS 9; it brings you up to speed with the Standard's new expected credit loss impairment model.
This IFRS viewpoint considers the reverse acquisition by a listed shell company.
This Special Edition of IFRS News explains the key features of the new leasing Standard and provides practical insights into its application and impact.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Grant Thornton International Ltd releases IFRS Viewpoint on Classification of loans with covenants
This publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting.
Grant Thornton International Ltd comments on IASB Request for Views – 2015 Agenda Consultation
Request for Views - Trustees’ Review of Structure and Effectiveness: Issues for the Review
Grant Thornton International Ltd comments on IASB Exposure Draft ED/2015/3 'Conceptual Framework for Financial Reporting'
This publication brings you up to speed on IFRS 9's new classification and measurement requirements.
This IFRS Viewpoint considers how a purchaser accounts for discounts and rebates when buying inventory.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
This IFRS viewpoint addresses whether to treat the acquisition of an investment property as an asset purchase or a business combination. This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases.
This IFRS viewpoint provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest.
Grant Thornton International Ltd comments on ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28