Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ or ‘sustainable’ electricity. Electricity is a unique product, because it is not easily storable at scale, and often entities are connected to the electricity ‘grid’…
New proposals on the first IFRS® Sustainability Disclosure Standards mark the next step toward equal prominence for international sustainability and financial reporting. The proposals aim to create a global baseline for investor-focused sustainability reporting that local jurisdictions can build on. Applicability Exposure Draft IFRS…
This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as…
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…
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…