An increasing number of commentators and researchers think there might be a link between purpose and growth. So what does a purpose look like, and how can you define yours?
Grant Thornton International Ltd comments on IASB Exposure Draft ED/2015/3 'Conceptual Framework for Financial Reporting'
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.
When should a purchase of investment property (or properties) be accounted for as a business combination, and when as a simple asset purchase? This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases. Distinguishing business combinations and asset purchases can also be challenging for many other types of transaction and judgement is often required. This is particularly the case when investing in assets that generate cash flows on a standalone basis such as retail outlets and hotels. We focus here on investment property but the underlying arguments apply more broadly.
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
Grant Thornton Belgium actualiteit over audit, advisory, tax, legal en accountancy.
Grant Thornton International Ltd comments on ED/2015/2 Effective Date of IFRS 15 – Proposed amendments to IFRS 15
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 Belgium actualiteit over audit, advisory, tax, legal en accountancy.
Grant Thornton Belgium actualiteit over audit, advisory, tax, legal en accountancy.
Our 2015 women in business report looks at how to facilitate the career paths of women into senior management and offers 12 recommendations to society, government, businesses and women themselves about how to better support female advancement.
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.