Update season has begun! Preview the recent amendments and new standards you need to know under U.S. GAAP, IFRS, or Audit and earn free CPE! Read More ...
New IFRS Sustainability Standards: Why Should I Care?
Jul 18, 2023The ISSB recently issued its first two sustainability disclosure standards, but they are not linked to the application of IFRSs. So why do they matter? Read More ...
Investment properties under IAS 40: A sensible approach under IFRS
May 23, 2023IFRS has a separate accounting model for investment properties under IAS 40 that differs from other PP&E under IAS 16, but identifying investment properties and applying the guidance may be a challenge in some instances. Read More ...
Sale or disposal of a business under IFRS
May 09, 2023IFRS doesn’t have a specific standard for sale or disposal of a business. So how do you account for these transactions? This post covers the guidance. Read More ...
GAAP Chats: Latest Developments in IFRS
May 02, 2023In Episode #14 of GAAP Chats, hosts Chris Brundrett and Bob Laffler provide listeners with insight into the latest developments in IFRS. Read More ...
Overview of IFRS 5: Held-for-sale assets and discontinued operations
Apr 11, 2023Selling a major asset or discontinuing a business operation are big decisions. This post explores the accounting for these events under IFRS 5. Read More ...
Accounting for Leases under IFRS 16: An Overview
Mar 21, 2023Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know! Read More ...
Accounting for Employee Benefits under IAS 19
Feb 21, 2023Providing employee benefits is a hot topic these days! We explore IAS 19 in this post, which governs the accounting for employee benefits under IFRS. Read More ...