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Read our insights, reports and more

Showing 16 of 62 content results
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
Hotel industry: navigating the impact of COVID-19 Publication

The hotel industry is dealing with an unprecedented crisis due to the disruption caused by the global COVID-19 pandemic

20 Aug 2020
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
IFRS News - Q2 2016 IFRS

IFRS News is your quarterly update on all things relating to International Financial Reporting Standards

Armen Hovhannisyan
| 28 Apr 2016
IFRS Viewpoints IFRS

Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations

Armen Hovhannisyan
| 13 Apr 2016
Interim consolidated financial statements 2016 IFRS

This Publication illustrates condensed interim financial statements for a six month accounting period beginning on 1 January 2016, in accordance with IAS 34 ‘Interim Financial Reporting’ (IAS 34).

Armen Hovhannisyan
| 07 Apr 2016
Making financial statements an effective communication tool IFRS

This publication explains and illustrates key tools companies can use to make their financial statements an effective communcation tool.

16 Mar 2016
Get ready for IFRS 9 - issue 2 IFRS

This is the second in a series of publications designed to get you ready for IFRS 9; it brings you up to speed with the Standard's new expected credit loss impairment model.

Armen Hovhannisyan
| 03 Mar 2016
Reverse acquisition by a listed company IFRS

This IFRS viewpoint considers the reverse acquisition by a listed shell company.

Armen Hovhannisyan
| 17 Feb 2016
IFRS News Special Edition on IFRS 16 IFRS

This Special Edition of IFRS News explains the key features of the new leasing Standard and provides practical insights into its application and impact.

Armen Hovhannisyan
| 04 Feb 2016
IFRS News - Q1 2016 IFRS

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.

Armen Hovhannisyan
| 25 Jan 2016
Classification of loans with covenants IFRS

Grant Thornton International Ltd releases IFRS Viewpoint on Classification of loans with covenants

Armen Hovhannisyan
| 19 Jan 2016
Navigating the Changes to IFRS for CFOs IFRS

This publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting.

Armen Hovhannisyan
| 17 Dec 2015
IASB Request for Views – 2015 Agenda Consultation IFRS

Grant Thornton International Ltd comments on IASB Request for Views – 2015 Agenda Consultation

Armen Hovhannisyan
| 08 Dec 2015
IFRS Foundation Review IFRS

Request for Views - Trustees’ Review of Structure and Effectiveness: Issues for the Review

Armen Hovhannisyan
| 07 Dec 2015
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