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IFRS 3 Reverse acquisitions in the scope of IFRS 3
This article focuses on reverse acquisitions within the scope of IFRS 3.
IFRS IFRS 3 - Reverse acquisitions explained
What is a reverse acquisition and how do you account for it?
IFRS Reverse acquisitions outside the scope of IFRS 3
This IFRS viewpoint introduces situations in which mergers and acquisitions are accounted for as reverse acquisitions and how they should be accounted for.
Mid-market index Global business pulse
Grant Thornton’s index into the health of mid-sized companies indicates the mid-market recovery is now inching forward
Tax New OECD pillars remodel international tax
Pillar 1 sets up a framework for signatories to tax online sales for multinationals while Pillar 2 holds those countries to impose a minimum 15% tax on
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
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Estimating recoverable amount
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 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
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
Global expatriate tax guide Expatriate tax - Nigeria
This expatriate tax guide provides an overview of the tax system and regulations that will affect your international mobile employees in Nigeria.
Realising global ambitions Insights for successful international expansion.
Expert business insights on mid-market international growth strategies covering market insights, supply chain risk management, tax and audit support, business
Sustainability COP26 provides a turning point for mid-market companies
As governments, financial institutions and consumers devote unprecedented attention to climate issues, agile mid-market companies around the world are well
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