Showing 6 of 6 content results
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
COVID-19 Financial Reporting and Disclosures
INTERNATIONAL FINANCIAL REPORTING STANDARDS COVID-19 Financial Reporting and Disclosures
The novel coronavirus (COVID-19) pandemic is spreading around the globe rapidly. The virus has taken its toll on not just human life, but businesses and financial markets too, the extent of which is currently indeterminate. Entities need to carefully consider the accounting implications of this situation.
24 Apr 2020
Understanding the discount rate
IFRS Understanding the discount rate
IFRS 16
30 Apr 2019
Lease Payments
IFRS Lease Payments
IFRS 16
29 Apr 2019
Definition of a lease
IFRS Definition of a lease
IFRS 16
28 Nov 2018
Annual Improvements to IFRS Standards 2015-2017 Cycle
IFRS Annual Improvements to IFRS Standards 2015-2017 Cycle
Annual Improvements to IFRS Standards 2015-2017 Cycle
21 Dec 2017