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- COVID-19 Outbreak: Considerations for Assurance Engagements
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COVID-19: Financial Reporting and Disclosures
The new coronavirus (COVID-19) pandemic is spreading around the globe rapidly. The virus has taken its toll on not just human life, but businesses and financial markets too, the extent of which is currently indeterminate. Entities need to carefully consider the accounting implications of this situation. This article identifies key financial reporting areas that entities need to consider when determining the impact on their business, and on the results, financial position and disclosures in their financial statements.
COVID-19 Outbreak: Considerations for Assurance Engagements
The purpose of this alert is to provide guidance on procedures that the engagement team may perform in addition to (or in place of) physical inventory observations to obtain evidence regarding the existence of inventory.
Navigating the Changes to IFRS 2020
The publication is designed to give Chief Financial Officers a high-level awareness of recent changes that will affect companies’ future financial reporting.
IFRS News 2019/4
IFRS news is your quarterly update on things relating to International Financial Reporting Standards (IFRS). We’ll bring you up to speed on topical issues and significant developments, provide comments and give our point of view.
IFRS News 2019/3
IFRS news is your quarterly update on things relating to International Financial Reporting Standards (IFRS). We begin this edition by considering the current IASB Exposure Drafts that are out for comment and conclude with IFRS-related news at Grant Thornton.
IFRS News 2019/2
We begin this second edition of 2019 by considering the IASB Exposure Draft ‘Interest Rate Benchmark Reform’. We then look at implications of the IASB’s statement that an entity should be entitled to sufficient time in determining whether it needs to change an accounting policy as a result of an IFRIC agenda decision and in implementing any such change.
Example Consolidated Financial Statements 2019
The publication has been reviewed and updated by Grant Thornton IFRS Team to reflect changes in IFRS that are effective for the year ending 31 December 2019. In particular, they reflect the adoption of IFRS 16 'Leases' which is effective for annual accounting periods beginning on or after 1 January 2019.
Example Interim Financial Statements 2019
The publication has been reviewed and updated to reflect changes in IAS 34 and other IFRS that are effective for the year ending 31 December 2019. In particular, it reflects the adoption of IFRS 16 'Leases' which is effective for annual accounting periods beginning on or after 1 January 2019.