Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Ernst&Young IFRS Publications
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.
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…
As part of their implementation journey, preparers should consider the interrelationship between their current method and timing of reporting, and the requirements of IFRS 17. This EY (Ernst & Young) publication aims to help preparers navigate this journey and it…
This EY Publication contains illustrative consolidated financial statements for the year ending 31 December 2021 and is prepared in accordance with IFRS issued as at 30 June 2021 and effective for annual periods beginning on 1 January 2021 Download this…
The use of Power Purchase Agreements (PPA) in the supply of renewable energy is on the rise. This EY publication focuses solely on the assessment of whether solar and wind energy PPAs contain a lease in accordance with IFRS 16…
This EY publication discusses how an entity might account for a cloud computing arrangement considering the requirements in IFRS. IFRS Standards do not contain explicit guidance about a customer’s accounting for cloud computing arrangements, so judgement will be required to…
Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go public without a traditional initial public offering. As the volume of SPAC transactions continues to grow, stakeholders, including regulators, continue to expect high quality financial…
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
The updated EY Publication “Applying IFRS on IFRS 16 Leases” includes changes to address evolving implementation issues. It analyses the standard and discusses the implementation issues, including recent discussions by the IASB and the IFRS Interpretations Committee. It also provides…