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Common control business combinations

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

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.

IFRS News Special Edition on the IFRS for SMEs

Although some see International Financial Reporting Standards (IFRS) as a regulatory burden, the evidence suggests that global standards actually oil and accelerate the wheels of global economic growth. Andrew Watchman explains.

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.

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.