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IAS: 36 Impairment of Assets

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Managing the impairment of business assets in today’s environment of rapidly changing markets, technology, and regulations, has become a very important part of the overall management of business assets. In simplified terms, impairment of long […]

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IFRS 17: Insurance Contracts

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IFRS 17 presents a significant change in the way insurance companies and other financial services companies that issue insurance contracts must account for and report their financial performance under IFRS.  IFRS 17 will be mandatory […]

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IFRS 16: The new standard for accounting for leases

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IFRS 16: Leases, is the new accounting standard for recognizing, measuring, presenting and disclosing lease transactions under IFRS. The new standard eliminates nearly all off-balance sheet lease accounting and will have significant and wide impact […]

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Summary impact of IFRS 9 on non-financial entities

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The new hedge accounting model under IFRS 9 will have a significant impact on non-financial entities. While the new hedge accounting model has a less cumbersome approach compared to IAS 39, it has significant disclosure […]

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ASC 606: The new revenue recognition standard

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The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working towards a single comprehensive revenue recognition standard since the initial joint project was put together in 2002. The objective […]

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Implementing IFRS 15 The new revenue recognition standard

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As the effective date of January 1, 2018 draws near, many businesses have initiated the process of analyzing the effects of the new revenue recognition standard, IFRS 15: Revenue from Contracts with Customers. However, only […]

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