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76 articles available

IFRS

IFRS technical updates

This newsletter highlights IAS and IFRS amendments, proposed amendments, and decision points that have been released from April 2021 to October 2021.

06 Dec 2021
IFRS

Amendment to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

This amendment was released on 12 February 2021 by the IASB. This amendment helps entities to distinguish between accounting policies and accounting estimates. This article is part of our IFRS technical updates newsletter.

2 min read | 06 Dec 2021
IFRS

Proposed amendment to IFRS 17 Insurance Contracts

In the October 2021 meeting, the IASB deliberated on the proposed amendment aiming at companies to improve usefulness of the comparative information presented on initial application of IFRS17 and IFRS 9. This article is part of our IFRS technical updates newsletter.

2 min read | 06 Dec 2021
IFRS

Amendment to IAS 12 Income Taxes

This amendment was released by the IASB on 7 May 2021. This amendment looks at the deferred tax related to assets and liabilities arising from a single transaction. This article is part of our IFRS technical updates newsletter.

2 min read | 06 Dec 2021
IFRS

Proposed amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates

In the April 2021 meeting, the IASB proposed amendments setting out accounting for when no foreign exchange rate exists. This amendment aims to help companies determine whether a currency can be exchanged into another currency, and what accounting to apply if the currency cannot be exchanged. This article is part of our IFRS technical updates newsletter.

2 min read | 06 Dec 2021
IFRS

IFRIC Update — Committee’s agenda decisions

The IFRS Interpretations Committee decided to finalise an agenda decision that includes the material explaining how IFRS principles are applied to the fact pattern submission. This article is part of our IFRS technical updates newsletter.

6 min read | 06 Dec 2021
IFRS

Example Financial Statements 2021

We are pleased to share Example consolidated financial statements 2021 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.

2 min read | 09 Nov 2021
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Scope and structure of IAS 36

This article looks at the scope of the impairment review (ie the types of assets that are included) and how it is structured (ie the level at which assets are reviewed).

19 Aug 2021
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - If and when to undertake an impairment review

This article explains if and when a detailed impairment test as set out in IAS 36 is required.

19 Aug 2021
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Overview of the Standard

This article provides an ‘at a glance’ overview of IAS 36’s main requirements and outlines the major steps in applying those requirements.

19 Aug 2021
IFRS

SFRS update for Q1 2021

This newsletter includes recent changes to SFRS that were issued by ASC in 2020. This publication provides an overview of upcoming changes, explaining the relevant amendments together with effective dates.

25 Mar 2021
IFRS

COVID-19 accounting considerations for CFOs

As a response to the COVID-19 global pandemic, the Singapore government has implemented measures through various to help businesses with their cash flows and help the Singapore economy recover. This article discusses key considerations to determine the appropriate accounting treatment for the various schemes announced by the Government.

29 Jul 2020

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Chetan Hans

Partner – Head of CFO Advisory

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