Category EY IFRS Publications

Ernst&Young IFRS Publications

Interim reporting and IFRS 17

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…

Applying IFRS – Accounting for SPACs

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…

A closer look at IFRS 16 Leases

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…