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    Showing 16 of 31 content results
    Navigating the changes report 2025
    IFRS Navigating the changes report 2025
    Between 2023 and 2026, a wide range of new and amended International Financial Reporting Standards (IFRS) are being issued, significantly impacting how businesses measure, recognize, and disclose financial information. The IFRS 2025 publication provides: A comprehensive summary of all new standards and amendments effective from 2023 to 2027 Detailed guidance and economic impact assessment for each change A color-coded effective date system for easy reference and implementation planning
    Less than a minute | 25 Apr 2025
    IFRS Example Consolidated Financial Statements 2024
    IFRS IFRS Example Consolidated Financial Statements 2024
    The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB). These changes have the potential to significantly impact the presentation of a complete set of financial statements, and 2024 is no different.
    1 min read | 31 Jul 2024
    IFRS Example Interim Consolidated Financial Statements 2023
    IFRS IFRS Example Interim Consolidated Financial Statements 2023
    The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. The member firms of Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS Team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRS and is therefore pleased to share these insights.
    10 Oct 2023
    IFRS Alert 2023
    IFRS IFRS Alert 2023
    IFRS Alerts The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards (IFRIC) or amendments to existing IFRS Standards. In response to these, the global IFRS team publishes IFRS Alerts on these changes (and other issues relevant to IFRS) as they are announced so that you can keep up to date.
    26 May 2023
    IFRS Example Interim Consolidated Financial Statements 2022
    IFRS IFRS Example Interim Consolidated Financial Statements 2022
    The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. The member firms of Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS Team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRS and is therefore pleased to share these insights.
    09 May 2022
    Implementation of IFRS 17 ‘Insurance Contracts’
    INTERNATIONAL FINANCIAL REPORTING STANDARDS Implementation of IFRS 17 ‘Insurance Contracts’
    IFRS 17 heralds a new era of accounting for insurance contracts because it sets out principles-based requirements that aim to improve the comparability of the measurement and presentation of insurance contracts across entities reporting in jurisdictions applying International Financial Reporting Standards (IFRS).
    12 Aug 2021
    IFRS Example Interim Consolidated Financial Statements 2021
    IINTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS Example Interim Consolidated Financial Statements 2021
    Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.
    16 May 2021
    Navigating the changes to International Financial Reporting Standards
    IFRS Navigating the changes to International Financial Reporting Standards
    The 2021 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2020 and 31 December 2020.
    05 Feb 2021
    IASB extends COVID-19 rent related concessions
    IFRS IASB extends COVID-19 rent related concessions
    The International Accounting Standards Board (IASB) has issued ‘Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)’, an extension to the practical expedient period in the amendments to IFRS 16 ‘Leases’ made last year. This extension is for one year, so the application period now extends until 30 June 2022
    01 Feb 2021
    IFRS Alerts
    IFRS IFRS Alerts
    IFRS Alerts The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards (IFRIC) or amendments to existing IFRS Standards. In response to these, the global IFRS team publishes IFRS Alerts on these changes (and other issues relevant to IFRS) as they are announced so that you can keep up to date.
    01 Feb 2021
    Interim consolidated financial statements 2020
    IFRS Interim consolidated financial statements 2020
    The member firms within Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS team, develops guidance that supports its member firms’ commitment to high quality, consistent application of IFRS and is pleased to share these insights by publishing ‘Example Interim Consolidated Financial Statements 2020'.
    28 Nov 2020
    IFRS - Alternative performance measures
    INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IFRS - Alternative performance measures
    Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We believe it is important to not only comply with the guidance set out in IFRS, but also ensure the financial statements are an effective part of the wider communication with stakeholders.
    20 Jul 2020
    Impairment of intangible assets and goodwill
    INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Impairment of intangible assets and goodwill
    The business and operations of many entities have already been seriously affected by the rapid global spread of COVID-19 and related government actions. Unfortunately, many businesses will continue to be affected for some time. This has consequences for their value and the value of many of their commercial assets.
    19 May 2020
    2020 deferred tax provision
    IFRS 2020 deferred tax provision
    The COVID-19 pandemic is having a tremendous impact on the world’s economy. Many businesses are struggling to stay afloat and doing whatever they can right now to rationalise costs and preserve any cash surpluses they have in order to bridge future cash flow needs. Around the world, governments are stepping in to try and limit the impact of the pandemic by providing financial support in numerous ways from direct cash payments through to the deferral of tax payments.
    13 May 2020
    Implementing CIFRS for banks in Cambodia
    CIFRS Implementing CIFRS for banks in Cambodia
    Implementing CIFRS for banks in Cambodia
    07 May 2020
    Reporting the impact of COVID-19
    INTERNATIONAL FINANCIAL REPORTING STANDARDS Reporting the impact of COVID-19
    As the impact of a novel strain of coronavirus (COVID-19) continues to unfold around the world, those individuals responsible for preparing financial statements and approving them for issue need to be cognisant of not only what has happened and is happening at the reporting date and the time the financial statements are approved, but also what is likely to happen next.
    28 Apr 2020
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