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INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36
An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
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Article The value of forensic accountants in investigations
In the art world, spotting the difference between an authentic masterpiece and an impeccably forged fake can often hinge on the minutest of details.
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Tax How Singapore could respond to the Pillar Two model rules for domestic implementation of 15% global minimum tax
In this article, we summarise Pillar Two model rules that were released by the Organisation for Economic Co-operation and Development (OECD) on 20 December 2021. This is a continuation of the detailed implementation plan under the two-pillar solution to address the tax challenges arising from the digitalisation of the global economy in October 2021. We discuss how the rules may impact Singapore.
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    IFRS IFRS Alerts 20 Apr 2022
    The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Reversing impairment losses 18 Apr 2022
    This article focuses on part of this step; reversing impairment losses.
    INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36 18 Apr 2022
    An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Recognising impairment losses 18 Apr 2022
    This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 –
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Comparing recoverable amount with carrying amount 18 Apr 2022
    This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review
    FRAS Financial reporting and accounting for Special Purpose Acquisition Companies (SPACs) 26 Jan 2022
    SGX’s framework for Special Purpose Acquisition Companies provides companies an alternative route to raise capital. But SPAC transactions can give rise to
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use: applying the appropriate discount rate 03 Jan 2022
    The final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Estimating the recoverable amount 03 Jan 2022
    Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
    INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use: estimating future cash inflows and outflows 03 Jan 2022
    In our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and
    9 of 38 article
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