Scope
Insights into IFRS 17The articles in our ‘Insights into IFRS 17’ series explain the key features of the Standard and provide insights into their application and impact. This article explains the objective and scope of IFRS 17.
Sarah is the global head of the IFRS and corporate reporting team, focusing on the consistent application of both International Financial Reporting Standards (IFRS) and sustainability reporting standards. She actively represents Grant Thornton at technical meetings with international stakeholders and regulators.
Sarah has authored a number of publications on the practical application of IFRS Standards and works alongside IFRS technical partners from around Grant Thornton’s global network to develop consensus views on technical issues.
Sarah has a passion for promoting sustainability and non-financial reporting and is currently working closely with other large accounting networks on the implementation of the International Sustainability Standards Board (ISSB) standards and the reporting standards linked to the European Corporate Sustainability Reporting Directive (CSRD).
Previously, Sarah has worked with a broad range of companies across various industries. She has an auditing background having worked for Grant Thornton Australia, and was an integral part of that firm’s real estate and construction team having gained significant audit experience in dealing with clients in the property industry. Sarah continues to have a keen interest in leasing and the IFRS standard dealing with that topic.
Sarah is also a member of the Institute of chartered accountants in England and Wales (ICAEW).
The articles in our ‘Insights into IFRS 17’ series explain the key features of the Standard and provide insights into their application and impact. This article explains the objective and scope of IFRS 17.
Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.
Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.