Employee share-based payments arrangements with settlement alternatives
Insights into IFRS 2 Employee share-based payments arrangements with settlement alternatives
This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
Less than a minute |
Cash-settled share-based payment arrangements with employees
Insights into IFRS 2 Cash-settled share-based payment arrangements with employees
This Insight covers the accounting for cash-settled share-based payment transactions with employees.
Less than a minute |
Step 1: Identifying a contract with a customer
Insights into IFRS 15 Step 1: Identifying a contract with a customer
This Insight covers Step 1 of IFRS 15, and explains how to identify a contract with a customer.
Sarah Carroll
| 1 min read |
Overview and scope
Insights into IFRS 15 Overview and scope
This Insight covers the objective and scope of IFRS 15.
Sarah Carroll
| 1 min read |
Changing economic environments
IFRS Changing economic environments
This article discusses the impact of the changes in the economic and policy priorities on the financial statements of entities reporting under IFRS Accounting Standards.
Less than a minute |
Get ready for IFRS 19: Simplified financial reporting for eligible subsidiaries
IFRS Get ready for IFRS 19: Simplified financial reporting for eligible subsidiaries
This Insight covers the disclosure requirements for subsidiaries without public accountability who report under IFRS.
Sarah Carroll
| 1 min read |

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