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Insights into IFRS 16 – Lease incentives provides guidance on the accounting for lease incentives under IFRS 16 Leases from a lessee perspective.
The Grant Thornton International IFRS team has updated Insights into IFRS 16 – Lease term, a guidance on the determination of the lease term.
Insights into IFRIC 23: provides an overview of IFRIC 23, explaining the relevant definitions, the initial tax assessment and subsequent measurement.
Grant Thornton International Ltd has published the first article in its new Insights into IFRS 18 series, entitled A snapshot of IFRS 18's key requirements.
This bulletin identifies the requirements and provides a series of examples illustrating one possible way the note disclosures might be presented.
In December 2018, the Canadian Accounting Standards Board (AcSB) amended Section 3856, Financial Instruments.
The Grant Thornton International IFRS team has published Insights into IFRS 16 – Sale and leaseback accounting about sale and leaseback transaction.
This bulletin explains how to apply the guidance in IFRS 16 and IAS 34 on variable lease payments using examples.
Not the lonely, boring types you think they are. Get to know your accountant, you might be surprised at what they can do for you.
The Grant Thornton International IFRS team has published Insights into IFRS 16 – Lease payments - the March 2019 bulletin.
Grant Thornton International provides a high-level overview of the new requirements of IFRS 18, along with some practical insights.
The Example Consolidated Financial Statements are based on the activities and results of the illustrative corporation and its subsidiaries.
Revenue recognition is fundamental in all businesses. It is important that it is recognized in a consistent way across industries and capital markets.
Considerable care needs to be applied in evaluating the requirements set out in IFRS 2 to share-based payment arrangements.
2026 edition of Navigating the changes to International Financial Reporting Standards: A briefing for preparers of IFRS financial statements.
Illustrative examples by the IASB and the ISSB about insufficient information around uncertainties – particularly climate-related uncertainties.