Displaying 5 of 5 results
Fair valuing employee benefits in accordance with IFRS 2

29 November 2016

If you have issued share awards, share options or cash bonuses that have a value linked to a share price then you will need to assess their fair value in accordance with IFRS 2.

Estimating the fair value of a financial instrument and applying IFRS 13

29 November 2016

Assessing financial instruments to determine their measurement basis and accounting treatment and then applying fair value, if appropriate, can be difficult.

IFRS and measuring fair value

29 November 2016

Many International Financial Reporting Standards adopt fair value as the measurement basis or provide it as an accounting policy choice.

Assessing the carrying value of your assets for impairment

28 November 2016

IFRS requires an annual impairment review to be undertaken in respect of goodwill and other indefinite life assets. In addition, all other non-current assets must be assessed for impairment when there are indications of impairment.

Fair valuing a recent acquisition and applying IFRS 3

28 November 2016

If you have recently made an acquisition you could face challenges with preparing the financial statements.


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