Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
The IASB (‘Board’) has concluded that the cost of an asset includes any costs attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. One of those costs is…
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…
These are illustrative IFRS financial statements of a listed company, prepared by BDO in accordance with International Financial Reporting Standards. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show…
Are you concerned about potential differences between Accounting Standards for Private Enterprises (Canadian ASPE) and International Financial Reporting Standards (IFRS) for your organization? With the increasing complexity of IFRS, the number of differences that may arise for entities are increasing…
Many insurers have used the temporary exemption from applying IFRS 9 Financial Instruments and have instead continued to apply the predecessor standard IAS 39 Financial Instruments: Recognition and Measurement. However, this exemption will no longer apply when IFRS 17 Insurance Contracts becomes effective – i.e. for…
This EY publication considers the accounting by holders of crypto-assets. It has been updated for new illustrations and standard-setting development and examines classification, initial recognition and subsequent measurement of crypto-assets held and considerations for appropriate disclosure. At the time of…
This EY publication is part of a series that explores the accounting for emerging business models and arrangements for Energy Transition. In this issue, we explore certain accounting considerations associated with Carbon Capture and Storage (CCS) projects, particularly early-stage CCS…
This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end. This EY disclosure checklist for interim condensed financial statements captures the disclosure requirements for IFRS standards and interpretations in issue…
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…