In depth and Practical guide to IFRS
Our In depth and Practical guide series update you on recently released discussion papers, exposure drafts and final standards from the IASB. They expand on the summary guidance in the In brief and Straight away communications released in response to particular IASB projects.
2015
- INT2015-15 Agriculture – Including new rules for ‘bearer plants’
- INT2015-14 A fresh look at IFRS 8, ‘Operating segments’
- INT2015-13 IFRS 9: Impairment of financial assets – Questions and answers
- INT2015-12 IFRS 9: Classification, measurement and modifications – Questions and answers
- INT2015-11 Testing for impairment in the upstream industries - top reminders
- INT2015-10 New IFRSs for 2015
- INT2015-09 IAS 23 - Capitalisation of borrowing costs
- INT2015-08 Impairment of non-financial assets – Expanding on the top 5 tips for impairment testing
- INT2015-07 IFRS 13 disclosure requirements – Questions and answers
- INT2015-06 IFRS 11, ‘Joint arrangements’ – Implementation issues considered by the IFRS Interpretations Committee
- INT2015-05 IFRS 9: Hedging in practice - Frequently asked questions
- INT2015-04 Alternative financing for extractive industries
- INT2015-03 Distinguishing a business from an asset or a group of assets (pharmaceutical and life sciences industry)
- INT2015-02 IFRS 9: Expected credit loss disclosures for banking
- INT2015-01 IFRSs 10 and 12 - Questions and answers
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