IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.
This article discusses how goodwill, or a gain from a bargain purchase is initially recognized and measured under IFRS 3, which represents the final step of applying the acquisition method.
This article discusses the IFRS 3 requirements when the business combination accounting is incomplete at the reporting date.
This article discusses the main practical issues affecting consideration transferred, one of the critical steps that an acquirer has to go through when accounting for a business combination.
This article sets out to determine whether a transaction is part of the exchange for the acquiree or if the transaction must be accounted for separately.
Insights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.
This article explains the accounting treatment of modifications or cancellations of share-based payment schemes after being issued.
This article looks at the accounting for share-based payment transactions when employees receive shares or rights to shares in another entity within the group.
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.
Grant Thornton International Ltd is pleased to share our 2025 Alerts on new IFRS, interpretations, amendments and other issues relevant to IFRS with you.
This article gives an overview of the changes to IFRS Accounting Standards in the last year, including new Standards and amendments that have been issued.
This article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.