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IFRS Insights into IFRS 16: Understanding the discount rate
Under IFRS 16 ‘Leases’, discount rates are used to determine the present value of the lease payments used to measure a lessee’s lease liability.
IFRS IFRS News - Q2 2018
See the latest IFRS News for quarter 2 2018 and see the upcoming implementation dates for frameworks and standards.
IFRS IASB issues a revised ‘Conceptual Framework for Financial Reporting’
Read the latest from Grant Thornton on IFRS and the revised ‘Conceptual Framework for Financial Reporting’.
IFRS Alert IASB issues Plan Amendment, Curtailment or Settlement
The International Accounting Standards Board (IASB) has published ‘Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)’. The amendments require companies to use updated actuarial assumptions to determine pension expenses following changes to a defined benefit pension plan.
IFRS Viewpoint Potential consequences of the US tax reform for IFRS preparers
On 22 December 2017, the President of the United States signed into law the ‘Tax Cuts and Jobs Act’. The Act is a sweeping reform of US taxation which is likely to have a significant impact on financial statements prepared under IFRS for entities with US operations.
IFRS IFRS News Quarter 1 2018
See the latest IFRS News looking at Q1 2018.
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Partner - Audit and Assurance Louise Kelly

Belfast

+44 28 9587 1100

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