Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Applying IFRS 2 Share-based Payment can be challenging, particularly with the variety and complexity of the broad range of share-based payment schemes that exist worldwide. This KPMG Handbook aims to help you apply IFRS 2 in practice, using illustrative examples to clarify…
PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and hedging activities. It addresses the definition of a derivative and how to identify one on its own or when embedded in another contract. It also…
This IGAAP® Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 June 2021 year end. Please visit Source website below to download Disclosure Checklist Source: EY IFRS Technical Resources
EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management. However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this…
“Carve-out financial statements” is a general term used to describe financial statements derived from the financial statements of a larger parent entity. Carve-out transactions might occur when a parent entity wishes to pursue a sale, spin-off, or initial public offering…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through…
On 28 May 2014, the International Accounting Standards Board (IASB) published IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a single and comprehensive framework for revenue recognition, which supersedes (IAS 18 Revenue and IAS 11 Construction Contracts)…
IAS 36 Impairment of Assets sets out requirements for impairment which cover a range of assets (and groups of assets, termed ‘cash generating units’ or CGUs). A number of assets are excluded from its scope (e.g. financial instruments and inventories)…
This afternoon, I was doing some research on Debt Modifications under IFRS 9 and found this article quite helpful on one of the aspects I needed help with. Amazing work by Sarah Carroll at Grant Thornton UK. Flowchart is instrumental…