IFRS Viewpoint

Our IFRS Viewpoint series provides insights from our global IFRS Team on applying IFRSs in challenging situations.  Each edition focuses on an area where Standards have proved difficult to apply or lack guidance.

Issue 7: Preparing accounts when the going concern basis is not appropriate (March 2017)

Issue 6: Reverse acquisition by a listed company (February 2016)

Issue 5: Classification of loans with covenants (January 2016)

Issue 4: Common control business combinations (December 2015)

Issue 3: Inventory discounts and rebates (November 2015)

Issue 2: Acquisitions of investment properties – asset purchase or business combination (October 2015)

Issue 1: Related party loans at below-market interest rates (September 2015)