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Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer's operations, resources and strategies. For most companies such transactions are infrequent and each is unique.
Preparing for Global Leasing Standards: Implications for the real estate industry
IFRS 7 Financial Instruments: Disclosures (IFRS 7) is not new - it came into effect for annual periods beginning on or after 1 January 2007. Nonetheless we think this guide, Financial Instruments on Display - Illustrative Disclosures and Guidance on IFRS 7, is very topical.
The IASB published IFRS 8 Operating Segments (AASB 8 is the Australian equivalent ) which applies to listed entities and those in the process of listing for annual reporting period commencing on or after 1 January 2009.
The Grant Thornton IFRS team is pleased to announce the publication of 'Capitalisation of borrowing costs - from theory to practice'. The International Accounting Standards Board (IASB) issued a revised version of IAS 23 Borrowing Costs in March 2007 (AASB equivalent version AASB 123 issued June 2007).
The Grant Thornton is pleased to announce the publication of Financial Instruments - A Chief Financial Officer's guide to avoiding the traps (the Guide). The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS.
Non-current assets held for sale and discontinued operations