Insights

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.

The International Accounting Standards Board (IASB) published a new standard, its first since 2017. The new standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ replaces IAS 1 ‘Presentation of Financial Statements’ and will impact every reporting entity that currently uses International Financial Reporting Standards.

Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.

Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.