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76 articles available

Digital tokens

The meaning of life, tax and the digital universe - an APAC perspective

Digital tokens, such as cryptocurrencies and NFTs, have established themselves as a new asset class in less than a decade. In this webinar, a panel of Grant Thornton tax Partners from Singapore, Australia, Hong Kong and India will discuss the impact digital tokens are having on tax (and vice versa) in their jurisdictions, and try to help decode some of the fundamental tax and accounting issues for players operating in this new universe.

28 Jun 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Reversing impairment losses

This article focuses on part of this step; reversing impairment losses.

18 Apr 2022
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.

18 Apr 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Recognising impairment losses

This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 – Reversing impairment losses’.

18 Apr 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Comparing recoverable amount with carrying amount

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 process.

18 Apr 2022
FRAS

Financial reporting and accounting for Special Purpose Acquisition Companies (SPACs)

SGX’s framework for Special Purpose Acquisition Companies provides companies an alternative route to raise capital. But SPAC transactions can give rise to unique financial reporting and accounting issues under Singapore Financial Reporting Standards (International) (SFRS(I)s). In this piece, we break down what a SPAC is and key accounting considerations in SPAC transactions.

Chetan Hans
| 10 min read | 26 Jan 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Value in use: applying the appropriate discount rate

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 in value in use (VIU) calculations.

03 Jan 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Estimating the recoverable amount

Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).

03 Jan 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Value in use: estimating future cash inflows and outflows

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 outflows in value in use (VIU) calculations.

03 Jan 2022
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Allocating assets to cash-generating units

The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs.

21 Dec 2021
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Allocating goodwill to cash-generating units

The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs.

21 Dec 2021
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Identifying cash-generating units

In this article, we discuss how to identify cash-generating units (CGUs).

21 Dec 2021

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Chetan Hans

Partner – Head of CFO Advisory

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