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…
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…
This special edition of IFRS in Focus sets out financial reporting issues that may be relevant for years ending on or after 31 December 2021 as a result of areas of regulatory focus, the current economic environment or 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…
This publication helps users understand the significant differences between IFRS Standards and US GAAP, and provides a summary of differences encountered most frequently. This publication focuses primarily on recognition, measurement and presentation. Applicability Public companies Private companies that do not…
The impact of climate change is a high-profile issue that investors and regulators are focusing on. This In depth considers the impact of the environmental, social and governance (ESG) matters, specifically focused on the effect of climate change on the…