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This issue will provide guidance on how and when should the investor record a change in its ownership interest when an associate (investee) issues new shares under a share-based payment scheme.
A contract to issue share-based contingent consideration (shares) should be measured at its fair value on the acquisition date for the purpose of determining the consideration transferred in exchange for the acquiree.
This publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting. Changes are colour coded to help Chief Financial Officers identify the changes that will affect them most.
This issue specifically provides guidance on accounting that should be applied by the joint arrangement (either a joint operation or joint venture) receiving non-monetary contributions upon its initial formation.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the life sciences industry.
This issue provides guidance on the accounting of acquisition of additional investments in associates and joint ventures.
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
IFRS 9 fundamentally rewrites the accounting rules for financial instruments, introducing a new approach for financial asset classification and replacing the now discredited incurred loss impairment model with a more forward-looking expected loss model. All in addition to the major new requirements on hedge accounting that we reported on at the end of 2013. This special edition of IFRS News outlines the new Standard’s requirements, and the benefits and challenges that it will bring.
This special edition of MFRS Hot Topics explains the key features of the new Standard and provides practical insights into its application and impact.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the real estate industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the construction industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the manufacturing industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the retail industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the software and cloud services industries.
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
This issue provides guidance on cost of an investment in a subsidiary in separate financial statements.