IFRIC 23 | Uncertainty Over Income Tax Treatments
InsightsInsights into IFRIC 23: provides an overview of IFRIC 23, explaining the relevant definitions, the initial tax assessment and subsequent measurement.
The Grant Thornton International IFRS team has published the 2023 version of IFRS Example Consolidated Financial Statements 2023, available in English and in French.
The IFRS Example Consolidated Financial Statements 2023 have been updated to reflect changes in IFRS that are effective for the year ending December 31, 2023. No account has been taken of any new developments published after August 31, 2023.
This year the example financial statements include some illustrative guidance on climate-related financial disclosures to help entities when assessing the impact of climate on their financial statements and some things for entities to consider in times of economic uncertainty.
États financiers consolidés types – 2023
Example Annual Consolidated Financial Statements – 2023
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ASPE: Redeemable Shares Issued in a Tax Planning Arrangement
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Adviser alert – Insights into IFRS 16 – Lease term
InsightsThe Grant Thornton International IFRS team has updated Insights into IFRS 16 – Lease term, a guidance on the determination of the lease term.