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Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
In some situations judgement is required to determine how best to meet IFRS 8’s core principle in identifying operating segments.
Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.
This article focuses on reverse acquisitions within the scope of IFRS 3.
What is a reverse acquisition and how do you account for it?
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
In our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and outflows in value in use (VIU) calculations.
Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
The final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
Accounting for Cloud Computing or Software as a Service (SaaS) arrangements.
The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs,
The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs,
This article, part of the IAS 36 series, discusses how to identify cash-generating units (CGUs).
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’