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Intangible Assets in a Business Combination – Identifying and Valuing Intangibles under IFRS/AASB 3: Business Combinations (November 2013)
The IFRS Top 20 Tracker takes management through twenty important disclosure and accounting issues which have been identified as causing problems in practice when preparing financial statements under IFRS. These twenty issues have been identified based on the experience of member firms within Grant Thornton International in assisting companies apply IFRS.
Intangible Assets in a Business Combination – Identifying and Valuing Intangibles under IFRS/AASB 3: Business Combinations (November 2013)
Deferred tax: A Chief Financial Officer's guide to avoiding the pitfalls (February 2013)
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