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Belfast Telegraph Climate change and Financial Statements 05 Jul 2022
The Financial Reporting Council (FRC) has clarified that climate-related reporting in financial statements will be a key focus area for the regulator this
IFRS Navigating the changes to International Financial Reporting Standards 08 Feb 2022
Navigating the changes to International Financial Reporting Standards. A briefing for preparers of IFRS financial statements.
IFRS Insights into IFRS 3 - Reverse acquisitions explained 26 Jan 2022
Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies. These acquisitions are
IFRS Insights into IFRS 3 - Reverse acquisitions in the scope of IFRS 3 26 Jan 2022
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
IFRS IFRS Viewpoint - Reverse acquisitions outside the scope of IFRS 3 26 Jan 2022
Private operating companies seeking a ‘fast track’ stock exchange listing sometimes arrange to be acquired by a smaller listed company (often described as a
Audit and Assurance Insights into IAS 36 - Value in use: applying the appropriate discount rate 12 Jan 2022
IAS 36 ‘Impairment of Assets’ sets out the requirements entities should follow prior to concluding if an asset should be written down in the financial
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