Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
The corporate world is changing. Today’s businesses are expected to act with purpose and to report fully on that purpose. Beyond merely profit, companies are pursuing goals that will support their stakeholders and the planet. This is driving changes in…
This EY publication is intended to support entities in assessing the extent to which climate change affects their IFRS financial statements. Significant judgement may be required to identify the accounting considerations that are relevant to the entity’s specific facts and…
EY US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated. This release reflects guidance effective in 2021 and guidance finalized by the…
EY FRD publication on statement of cash flows has been updated to clarify and enhance our interpretive guidance. This edition provides guidance on the presentation of funds held on behalf of customers in the statement of cash flows. See Appendix…
This PwC guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification). It also provides PwC insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice…
The accounting guidance for the issuance, modification, conversion, and repurchase of debt and equity securities has developed over many years into a complex set of rules. This PwC guide provides a summary of the guidance relevant to the accounting for…
IAS 36 ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice. This is because IAS 36’s guidance…
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a…
This publication by Grant Thornton is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to…