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This Special Edition of IFRS News explains the key features of the new leasing Standard and provides practical insights into its application and impact.

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 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.

Grant Thornton International Ltd comments on ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28

Grant Thornton International Ltd comments on IASB ED/2015/6 Clarifications to IFRS 15

Grant Thornton International Ltd comments on ED/2015/5: Proposed amendments to IAS 19 and IFRIC 14

The preparation of financial statements in accordance with IFRS is challenging. Each year the requirements are changing as a result of new standards or amendments that become effective. These changes have the potential to significantly impact both the presentation of the primary statements and the accompanying disclosures. This illustrative set of example financial statements demonstrates good practice in the application of the presentation and disclosure requirements of IFRS for year-end reporters. It reflects changes in IFRS that are effective for the year ending 31 December 2015.

As the International Accounting Standards Board (IASB) meets today (22 July 2015) to discuss the 2017 implementation date for new global revenue recognition rules, Grant Thornton is asking the accounting board to delay implementation, as a global business survey finds that many businesses are not expecting to be ready by 2017.

Grant Thornton International Ltd comments on ED/2015/2 Effective Date of IFRS 15 – Proposed amendments to IFRS 15

Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Recognition of Deferred Tax Assets for Unrealised Losses'.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the life sciences industry.