Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. For most entities such transactions are infrequent, and each is unique. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which can be challenging in practice.
With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.
In April 2024, the International Accounting Standards Board (IASB) issued the new accounting standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’. This will replace the existing IAS 1 ‘Presentation of Financial Statements’ standard that has been in use for many years.
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.
With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.
Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2. This article explains how to determine the classification of share-based payment transactions and vesting conditions, both of which significantly impact the accounting requirements to be applied under IFRS 2.
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
This Insights into IAS 36 series summarizes the key areas of the Standard, highlighting the more difficult to interpret and revisiting the most relevant points.