IFRS model financial statements 2020 — Appendix 2
This appendix to Deloitte’s IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments. Source: IAS PLUS
The GAAP Site
Find latest publication on US GAAP,IFRS and Canadian ASPE
The GAAP Site
Find latest publication on US GAAP,IFRS and Canadian ASPE
IFRS in Practice on impairment of assets by BDO
BDO issues updated IFRS in Practice on impairment of assets – includes guidance on the impact of COVID-19 BDO has released its most up to date guidance on IAS 36 Impairment of Assets. The recent effects of COVID-19 have highlighted the…
Revenue – KPMG IFRS 15 handbook
Reporting revenue under IFRS 15 Revenue from Contracts with Customers is now one of your ordinary activities. So this feels like the right time to take stock – to pull together, in one place, what KPMG has learned about this new world…
Leases – A guide to IFRS 16
This guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 16 Leases, issued in January 2016 and effective for accounting periods beginning on or after 1 January 2019. A useful resource on…
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…
Understanding the differences between U.S. GAAP and IFRS Standards
This publication from Deloitte focuses on some of the most common and significant differences that may affect financial statements when converting from U.S. GAAP to IFRS Standards and vice versa. It reflects differences for standards that are mandatory as…