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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.
These amendments are relevant to private enterprises that report under Part II of the CPA Canada Handbook – Accounting and apply ASPE.
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.