Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived intangible assets and long-lived assets. This latest edition includes additional guidance related to the measurement of a reporting unit’s fair value in testing goodwill for…
EY Technical Line has been updated to reflect accounting considerations for certain activities in the digital assets market. The publication addresses the accounting for crypto assets by a holder and highlights accounting considerations for specialized entities engaged in crypto asset…
“Carve-out financial statements” is a general term used to describe financial statements derived from the financial statements of a larger parent entity. Carve-out transactions might occur when a parent entity wishes to pursue a sale, spin-off, or initial public offering…