Sustainability (8)
Accounting Advisory (35)
Accounting and Outsourcing (12)
Assurance (14)
Bookkeeping and financial accounting (2)
Compilation of financial statements (23)
Corporate and business tax (1)
Direct international tax (1)
Goods and Services Tax (GST) (1)
IAS 7 (1)
IFRS 15 (5)
IFRS 16 (2)
IFRS 18 (5)
IFRS 2 (4)
IFRS 3 (1)
Tax (1)
Blog (1)
Video (1)

75 articles available

COVID 19: Accounting for lease modifications

IFRS

The COVID-19 pandemic is requiring those responsible for the preparation of financial statements to reconsider whether assumptions and assessments previously made are still valid and appropriate which in turn is creating an additional burden on entities all over the world. In particular, IFRS 16 has become an area of focus for entities and the International Accounting Standards Board (IASB). The IASB has therefore added a practical expedient to provide relief for lessees from lease modification accounting for rent concessions related to COVID-19. We explain the current accounting requirements, the practical expedient and how to apply it.

01 Jul 2020

FRS 116 Alert

IFRS

This article covers the recent amendments to FRS 116 to provide practical expedients for lessees to account for rent concessions during the COVID-19 pandemic and certain GST related matters.

15 Jun 2020

Navigating the changes to IFRS 2020

IFRS

Every year the requirements of International Financial Reporting Standards (IFRS) change. New Standards, Interpretations and Amendments are published that will affect companies’ future financial reporting. Our publication, Navigating the Changes to International Reporting Standards, is designed to give Chief Financial Officers a high-level awareness of these recent changes to IFRS.

04 Mar 2020

IASB proposes major changes to the primary statements and notes

IFRS Alert

IFRS Alert - IASB proposes major changes to the primary statements and notes

28 Jan 2020

Navigating the Changes to SFRS

IFRS

The publication is designed to give Chief Financial Officers a high-level awareness of recent changes that will affect companies’ future financial reporting. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones, giving brief descriptions of each.

22 Feb 2019

Get ready for FRS 109 - the impairment requirements

IFRS

This is the second in a series of publications designed to get you ready for FRS 109. In this issue, we bring you up to speed with the Standard’s new expected credit loss impairment model.

19 Dec 2018

Understanding the discount rate

FRS 116

Are you prepared for IFRS 16? Do you understand the discount rate? Find out more

11 Dec 2018

Recognising revenue in the real estate and construction industries

FRS 115

Our Industry Insights series summarises FRS 115 and explores what it means for various industries. This issue looks at the real estate and construction industries and talks you through the implications of the new revenue standard.

27 Nov 2018

Get ready for FRS 109: Classifying and measuring financial instruments

FRS 109

FRS 109 introduces a new approach for financial asset classification; a more forward-looking expected loss model; and major new requirements on hedge accounting.

30 Jul 2018

Accounting for revenue – the new normal: FRS 115

FRS 115

The Accounting Standards Council Singapore issued Financial Reporting Standards FRS 115, Revenue from Contracts with Customers and aligns the adoption of revenue recognition standards in Singapore to the global adoption of new revenue recognition standards under IFRS and US GAAP.

25 Jun 2018

Accounting for cryptocurrencies

IFRS

Our ‘IFRS Viewpoint’ series provides insights from our global IFRS team on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance.

22 May 2018

Navigating the changes to IFRS

IFRS

Our publication, ‘Navigating the Changes to International Reporting Standards’, is designed to give Chief Financial Officers a high-level awareness of these recent changes to IFRS.

20 Dec 2017

72 of 75 articles

Contact us

Chetan Hans

Partner – Head of CFO Advisory

View Profile