Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice. Determining the appropriate accounting…
IFRS 9 Financial Instruments sets out the general principles for recognising, classifying, and measuring financial assets – e.g. loans. These principles apply for both originated and acquired loans and for certain loan commitments, but how do they apply? This KPMG Publication deals…
This afternoon, I was doing some research on Debt Modifications under IFRS 9 and found this article quite helpful on one of the aspects I needed help with. Amazing work by Sarah Carroll at Grant Thornton UK. Flowchart is instrumental…