Accounting after the acquisition date
IFRS 3 Accounting after the acquisition date
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.
23 min read |
Recognising and measuring goodwill or gain from a bargain purchase
IFRS 3 Recognising and measuring goodwill or gain from a bargain purchase
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. For most entities such transactions are infrequent, and each is unique. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which can be challenging in practice.
7 min read |
Equity-settled share-based payment arrangements with employees
IFRS 2 Equity-settled share-based payment arrangements with employees
With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.
8 min read |
Get ready for IFRS 18
IFRS Get ready for IFRS 18
In April 2024, the International Accounting Standards Board (IASB) issued the new accounting standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’. This will replace the existing IAS 1 ‘Presentation of Financial Statements’ standard that has been in use for many years.
2 min read |
Basic principles of share-based payment arrangements with employees
IFRS 2 Basic principles of share-based payment arrangements with employees
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.
5 min read |
Classification of share-based payment transactions and vesting conditions
IFRS 2 Classification of share-based payment transactions and vesting conditions
Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2. This article explains how to determine the classification of share-based payment transactions and vesting conditions, both of which significantly impact the accounting requirements to be applied under IFRS 2.
6 min read |
IFRS: Example Consolidated Financial Statements 2024
IFRS IFRS: Example Consolidated Financial Statements 2024
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
1 min read |
IFRS Alert: Introducing IFRS 18 – The IASB’s new presentation and disclosure standard
IFRS IFRS Alert: Introducing IFRS 18 – The IASB’s new presentation and disclosure standard
The International Accounting Standards Board (IASB) published a new standard, its first since 2017. The new standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ replaces IAS 1 ‘Presentation of Financial Statements’ and will impact every reporting entity that currently uses International Financial Reporting Standards.
1 min read |
IFRS: Example Interim Condensed Consolidated Financial Statements 2024
IFRS IFRS: Example Interim Condensed Consolidated Financial Statements 2024
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
1 min read |