Displaying 1-10 of 14 results
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IFRS 15 Revenue from contracts with customers
- Helpsheets and support
- 20 Jul 2023
- PDF (562kb)
IFRS 15 Revenue from Contracts with Customers sets out the principles for when revenue should be recognised and how it should be measured, together with related disclosures. This factsheet answers some key frequently asked questions about the standard.
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IFRS 3 Business Combinations
- Helpsheets and support
- 19 Jul 2023
- PDF (500kb)
This factsheet provides an overview of how to identify a business combination and recognition and measurement of the consideration transferred, the identifiable assets acquired, the liabilities assumed, any non-controlling interest and any goodwill arising.
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IFRS 16 Leases
- Helpsheets and support
- 13 Oct 2023
- PDF (692kb)
This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.
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Debt for equity swaps - IFRS
- Helpsheets and support
- 10 May 2023
- PDF (211kb)
This factsheet explains how to account for ‘debt for equity swaps’ in accordance with IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.
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IFRS 13 Fair Value Measurement
- Helpsheets and support
- 29 Nov 2022
- PDF (337kb)
IFRS 13 Fair Value Measurement defines fair value, sets out a framework for measuring fair value, and requires disclosures about fair value. This factsheet sets out the key requirements of the standard. Updated November 2022.
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IFRS 8 Operating Segments
- Helpsheets and support
- 22 Nov 2022
- PDF (291kb)
This recently updated factsheet contains a summary of the reporting requirements for IFRS 8, with some practical guidance that will help with implementing the requirements. (last updated November 2022).
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IFRS Transition Factsheet
- Helpsheets and support
- 16 Nov 2022
- PDF (323kb)
This factsheet is designed to assist those adopting, or considering adopting, IFRS Accounting Standards (IFRS) for the first time. It considers the implications of moving to IFRS and provides practical tips on how to
manage the process.
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IFRS 17 Insurance contracts for Non-Insurers - Updated
- Helpsheets and support
- 09 Aug 2022
- PDF (354kb)
This updated factsheet provides guidance for non-insurers assessing whether or to what extent they will be affected by the IFRS 17. It has been updated to make the wording consistent with the 2022 IFRS Accounts factsheet
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IFRS 15: Revenue from contracts with customers
- Helpsheets and support
- 16 Nov 2016
- PDF (4,466kb)
This factsheet answers some key frequently asked questions about IFRS 15 Revenue from Contracts with Customers.
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Interests in other entities
- Helpsheets and support
- 22 Feb 2023
- PDF (337kb)
This updated factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.
Displaying 1-10 of 14 results