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IFRS 16 - Understanding the discount rate Understanding the discount rate
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 ‘Leasing’, which represents the first major overhaul in lease accounting for over 30 years. The Standard brings fundamental changes to lease accounting that replace previous accounting that is considered no longer fit for purpose. These changes become effective from 1 January 2019.
Global News Grant Thornton continues to be one of the 'World’s Most Attractive Global Employers’.
Grant Thornton named one of the 50 'World’s Most Attractive Global Employers' for fourth consecutive year! Grant Thornton is one of the 50 ‘World’s most attractive global employers’ for a fourth consecutive year, according to business students who took part in the Universum Talent Survey.
Tax Alert EU Substance for Guernsey
As you will know from earlier news, Guernsey has been negotiating this year to formalise just what the EU’s requirements for ‘substance’ need to include. In addition to the overarching draft law issued last month which the States will debate and we expect to approve on 28th November, draft Regulations setting out much of the detail have also now just been published.
IFRS IFRS News - Q4 2018
We begin this final edition for 2018 with an article on the recently issued IASB publication ‘Definition of Material – Amendments to IAS 1 and IAS 8’, before turning to some topical issues. These include regulators’ views on IFRS 9 and IFRS 15, reverse factoring, and issues related to the discontinuance of LIBOR and other inter-bank offer rates.
IFRS News Example Financial Statements 2018
Each year the requirements of International Financial Reporting Standards (IFRS) change. New Standards and Amendments become effective and these determine the presentation of primary financial statements and accompanying disclosures. As a result companies face the challenge of updating their financial statements every year.
Information Security Cyber Security Survey Results
Grant Thornton’s summer 2018 cyber security survey of Channel Islands organisations produced some intriguing and in some cases surprising results
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