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Insights into MFRS 136 Presentation and disclosure 26 May 2023
This article provides a summary of the MFRS 136 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative
MFRS MFRS 136 Other impairment issues 10 May 2023
This article considers some regularly encountered application issues when applying MFRS 136, which are the ‘deferred tax and goodwill problem’, non-controlling
Insights into MFRS 8 Disclosures for annual financial statements 12 Apr 2023
Our ‘Insights into MFRS 8’ series is designed to illustrate how MFRS 8 should be applied and it provides guidance and insight in some problematic areas. We
Insights into MFRS 8 Disclosures for interim financial statements 06 Apr 2023
Understanding how an entity is performing from management’s point of view during an interim reporting period can be just as important as the annual disclosures
MFRS MFRS 8 - Other application issues and Standards involving operating segments 19 Oct 2022
This article sets out further application issues and information regarding other standards involving operating segments.
MFRS MFRS 8 - Entity-wide disclosures 12 Oct 2022
This article sets out the requirements for entity-wide disclosures.
MFRS MFRS 8 - Segment information to be disclosed 28 Sep 2022
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
MFRS Insights into MFRS 8 - Reportable segments 22 Sep 2022
This article sets out the requirements of identifying reportable segments, which is closely linked to aggregating operating segments.
MFRS Insights into MFRS 8 - Aggregation of operating segments 14 Sep 2022
This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.
Insights into MFRS 136 Reversing impairment losses 12 May 2022
This article focuses on part step 6; reversing impairment losses
Insights into MFRS 136 Recognising impairment losses 27 Apr 2022
This article focuses on part step 6; recognition of impairment losses
Insights into MFRS 136 Comparing recoverable amount with carrying amount 21 Apr 2022
This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review
Insights into MFRS 136 Value in use: applying the appropriate discount rate 13 Apr 2022
This article is the final in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses how to estimate an
MFRS MFRS 8 - Identifying Operating Segments 23 Feb 2022
MFRS 8 ‘Operating Segments’ aligns external reporting through the identification and reporting of operating segments with what is reported internally by
MFRS MFRS 136 - Value in use: estimating future cash inflows and outflows 05 Jan 2022
This article is the second in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses estimating future cash
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