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Read our insights, reports and more

Showing 16 of 57 content results
GT in the Community
IFRS Impact of IFRS in the EU
Grant Thornton International Ltd has commented on our experience of the IAS Regulation.
Armen Hovhannisyan
Armen Hovhannisyan
| 27 Oct 2014
Tentative IFRIC agenda decision
IFRS Tentative IFRIC agenda decision
Grant Thornton International Ltd has commented on ‘IAS 16 Property, Plant and Equipment - accounting for proceeds and costs of testing on PPE'.
Armen Hovhannisyan
Armen Hovhannisyan
| 18 Sep 2014
IFRS News special edition on IFRS 9
IFRS IFRS News special edition on IFRS 9
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.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Sep 2014
תמונה של משרד
IFRS Proposed changes to IFRS 10 and IAS 28
Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Investment Entities: Applying the Consolidation Exception'.
Armen Hovhannisyan
Armen Hovhannisyan
| 09 Aug 2014
A new global standard on revenue – retail industry
IFRS 15 A new global standard on revenue – retail industry
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the retail industry.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Aug 2014
A new global standard on revenue – real estate
IFRS 15 A new global standard on revenue – real estate
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the real estate industry.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Aug 2014
A new global standard on revenue – Manufacturing industry
IFRS 15 A new global standard on revenue – Manufacturing industry
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the manufacturing industry.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Aug 2014
A new global standard on revenue – software & cloud services
IFRS 15 A new global standard on revenue – software & cloud services
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.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Aug 2014
A new global standard on revenue – construction
IFRS A new global standard on revenue – construction
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the construction industry.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Aug 2014
GT in the Community
IFRS Proposed Amendments to IAS 1
Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Disclosure Initiative - Proposed Amendments to IAS 1'.
Armen Hovhannisyan
Armen Hovhannisyan
| 02 Jul 2014
תמונה של משרד
IFRS Proposed Amendments to IAS 1
Grant Thornton International Ltd comments on ED/2015/1 Classification of liabilities – Proposed amendments to IAS 1
Armen Hovhannisyan
Armen Hovhannisyan
| 10 Jun 2014
IFRS 15: revenue from customer contracts
IFRS IFRS 15: revenue from customer contracts
After more than five years in development the IASB and FASB have at last published their new, converged Standard on revenue recognition – IFRS 15 ‘Revenue from Contracts with Customers’. IFRS 15 replaces IAS 18 and IAS 11 and will affect almost every revenue-generating entity that applies IFRSs. We applaud the two Boards for delivering a converged Standard in this critical area.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Jun 2014
Post-implementation Review of IFRS 3
IFRS Post-implementation Review of IFRS 3
Grant Thornton International Ltd has commented on the IASB's Post-implementation Review of IFRS 3 ‘Business Combinations’.
Armen Hovhannisyan
Armen Hovhannisyan
| 27 May 2014
Proposed amendments to the IFRS for SMEs
IFRS Proposed amendments to the IFRS for SMEs
Grant Thornton International Ltd has commented on the IASB Exposure Draft 'Proposed amendments to the IFRS for SMEs'.
Armen Hovhannisyan
Armen Hovhannisyan
| 03 Mar 2014
IFRS Top 20 tracker
IFRS IFRS Top 20 tracker
This publication guides management through the top 20 disclosure and accounting issues identified by Grant Thornton as potential challenges for IFRS preparers.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Mar 2014
Applying IAS 36 in practice
IFRS Applying IAS 36 in practice
This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.
Armen Hovhannisyan
Armen Hovhannisyan
| 01 Mar 2014
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