FRS 116 Alert
IFRSThis 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.
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Navigating the changes to IFRS 2020
IFRSEvery 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.
IASB proposes major changes to the primary statements and notes
IFRS AlertIFRS Alert - IASB proposes major changes to the primary statements and notes
Navigating the Changes to SFRS
IFRSThe 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.
Get ready for FRS 109 - the impairment requirements
IFRSThis 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.
Understanding the discount rate
FRS 116Are you prepared for IFRS 16? Do you understand the discount rate? Find out more
Recognising revenue in the real estate and construction industries
FRS 115Our 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.
Get ready for FRS 109: Classifying and measuring financial instruments
FRS 109FRS 109 introduces a new approach for financial asset classification; a more forward-looking expected loss model; and major new requirements on hedge accounting.
Accounting for revenue – the new normal: FRS 115
FRS 115The 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.
Accounting for cryptocurrencies
IFRSOur ‘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.
Navigating the changes to IFRS
IFRSOur 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.
Get ready for IFRS 17
IFRSAfter twenty years of development the IASB published IFRS 17 ‘Insurance Contracts’. This new Standard replaces IFRS 4 which was published in 2004.
