This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end.
This EY disclosure checklist for interim condensed financial statements captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2021.
Month: September 2021
EY IGAAP Disclosure Checklist for Annual Financial Statements – IFRS in issue at 31 August 2021
This edition of the checklist is applicable for entities with a 31 December 2021 year end.
This EY disclosure checklist for annual financial statements captures the disclosure requirements for IFRS standards and interpretations in issue on 31 August 2021.
EY Lease accounting Publication – Accounting Standards Codification 842
EY FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.
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Impairment or disposal of long-lived assets under US GAAP
EY FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify interpretative guidance under US GAAP. Download from EY Accounting Link Error happened.
IFRS accounting primer for renewable energy power purchase agreements
This IFRS accounting primer for renewable energy power purchase agreements (PPAs) was produced by EY in collaboration with the Business Renewables Centre (BRC) Canada. It is intended to assist accounting professionals in off-taker organizations to understand and assess the potential accounting implications of renewable energy PPAs and explain such implications to internal stakeholders. Download directly…
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