Understanding the discount rate
FRS 116Are you prepared for IFRS 16? Do you understand the discount rate? Find out more
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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.
Financial statements on a non going concern basis
IFRSBoth IAS 1 ‘Presentation of Financial Statements’ and IAS 10 ‘Events after the Reporting Period’ suggest that a departure from the going concern basis is required when specified circumstances exist. Neither Standard however provides any details of an alternative basis of preparation and how it may differ from the going concern basis.
Navigating the Changes to IFRS for CFOs
IFRSThis publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting.
