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IFRS Top 20 tracker
Technical publications and IFRS IFRS Top 20 tracker
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.
Andrew Archer
Andrew Archer
| 04 Mar 2014
Intangible Assets in a Business Combination
IFRS Intangible Assets in a Business Combination
Intangible Assets in a Business Combination – Identifying and Valuing Intangibles under IFRS/AASB 3: Business Combinations (November 2013)
Andrew Archer
Andrew Archer
| 04 Nov 2013
Tax Alert: ATO releases long overdue guidance about GST treatment of premises
Client Alert Tax Alert: ATO releases long overdue guidance about GST treatment of premises
Late last year the ATO released guidance on the GST treatment of residential premises and commercial residential premises in the form of three new GST rulings.
2 min read | 12 Feb 2013
Deferred tax
IFRS Deferred tax
Deferred tax: A Chief Financial Officer's guide to avoiding the pitfalls (February 2013)
Andrew Archer
Andrew Archer
| 05 Feb 2013
Under control?
IFRS Under control?
The Road to IFRS – a practical guide to IFRS 1 and first-time adoption
Matt Adam-Smith
Matt Adam-Smith
| 07 Aug 2012
Navigating the accounting for business combinations
IFRS Navigating the accounting for business combinations
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.
Andrew Archer
Andrew Archer
| 05 Dec 2011
Preparing for Global Leasing Standards
IFRS Preparing for Global Leasing Standards
Preparing for Global Leasing Standards: Implications for the real estate industry
Andrew Archer
Andrew Archer
| 09 Aug 2011
Financial Instruments on Display
IFRS Guide Financial Instruments on Display
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.
Andrew Archer
Andrew Archer
| 02 Sep 2009
Operating segments
IFRS guide Operating segments
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.
Andrew Archer
Andrew Archer
| 09 Jun 2009
Capitalisation of borrowing costs
IFRS guide Capitalisation of borrowing costs
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).
Andrew Archer
Andrew Archer
| 07 Apr 2009
Financial Instruments - A Chief Financial Officer's guide to avoiding the traps
IFRS guide Financial Instruments - A Chief Financial Officer's guide to avoiding the traps
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.
Andrew Archer
Andrew Archer
| 07 Apr 2009
Non-current assets held for sale and discontinued operations
IFRS guide Non-current assets held for sale and discontinued operations
Non-current assets held for sale and discontinued operations
Andrew Archer
Andrew Archer
| 08 Apr 2008