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Identifying a business combination within the scope of IFRS 3 Publication

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
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. 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.

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

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