Showing 3 of 3 content results

Publication Identifying a business combination within the scope of IFRS 3

Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

30 Mar 2021
Publication Designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards, this publication covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

Designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards, this publication covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

02 Feb 2021
Managing ECL in IFRS 9 Amid COVID-19 Challenges IFRS 9 and expected credit loss calculation under COVID-19 pandemic

Grant Thornton Armenia presents some recommendations, which are in line with recently circulated European Banking Authorities guidance to banks, European Securities and Markets Authority statement and the IASB statement.

Azat Manukyan
| 20 Apr 2020