IFRS Publications
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IFRS News -
The Grant Thornton International IFRS Team has published its first edition of “IFRS News”. IFRS News offers a summary of the more significant developments in International Financial Reporting Standards (IFRS) along with insights into topical issues and the comments and views of the Grant Thornton International IFRS team.
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IFRS Top 20 Tracker -
The IFRS Top 20 tracker takes management through twenty top disclosure and accounting issues identified by Grant Thornton International, based on the experience of member firms within Grant Thornton International who have assisted companies in transitioning to IFRS.
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Intangible Assets in a Business Combination - Identifying and Valuing Intangibles under IFRS 3 -
Accounting for intangible assets in a business combination is a sensitive area of financial reporting. Fortunately, the member firms within Grant Thornton International have extensive experience in addressing these issues. The guide reflects the collective efforts of the Grant Thornton International IFRS team and member firm IFRS experts and valuation specialists. It includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It includes examples of intangible assets most commonly found in business combinations and explains how they might be valued. An overview of IFRS 3 summarizes the main aspects of accounting for business combinations and draws out a number of practical points to consider.
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Non-current Assets Held For Sale and Discontinued Operations - Challenges in Applying IFRS 5 -
The member firms within Grant Thornton International have gained extensive insights into the more problematic aspects of IFRS 5 Non-current Assets Held For Sale and Discontinued Operations. The guide reflects the collective experience of the IFRS team at Grant Thornton International and IFRS experts from member firms. It explains IFRS 5's key implementation issues and common approaches to practical application. The guide also includes several examples illustrating the Standard's disclosure and presentation requirements.
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IFRS 7 Financial Instruments: Disclosure -
Grant Thornton International’s IFRS team prepared the publication of "Financial Instruments on Display - a Guide to IFRS 7 Financial Instruments: Disclosure". The publication has been prepared to assist in complying both with IFRS 7 and with other financial instruments-related disclosure requirements. IFRS 7 introduces new and amended disclosure requirements for entities preparing IFRS financial statements. The instruments covered by IFRS 7 are extensive, ranging from straightforward instruments such as bank accounts, trade receivables and payables, to more complex financial instruments such as derivatives. Accordingly, IFRS 7 is likely to be relevant for all entities applying IFRS in their financial statements, including non- financial services entities.
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