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Lease accounting considerations for buyers in power purchase agreements

A power purchase agreement (PPA) is a long-term contract under which an entity (the Buyer) agrees to purchase energy (e.g., electricity or thermal energy) for a period of time from another entity that generates the energy (the Seller), usually as a method of fixing the Buyer’s price of energy. [August 18, 2017] More...

Préparez-vous à l’arrivée d’IFRS 17

L’équipe IFRS de Grant Thornton International a publié Get ready for IFRS 17: A fundamental change to the reporting for insurance contracts (disponible en anglais seulement). [August 9, 2017] More...

What to expect from Canada's changing review engagement standard

The new Canadian Standard for Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements, becomes effective for periods ending on or after December 14, 2017 [June 28, 2017] More...

Get ready for IFRS 17

A fundamental change to the reporting for insurance contracts [June 5, 2017] More...

IFRS Viewpoint – Preparing financial statements when the going concern basis

Our ‘IFRS Viewpoint’ series provides insights from our global IFRS team on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance. This edition provides guidance on the issues encountered when an entity determines that it is not appropriate to prepare its financial statements on a going concern basis. [March 23, 2017] More...

Point de vue sur les IFRS – Préparer les états financiers lorsque la base de la continuité de l’exploitation n’est pas appropriée

La série IFRS Viewpoint fournit des informations sur l’application des IFRS dans des situations complexes. Chaque édition met l’accent sur un aspect des normes dont l’application est difficile ou pour lequel il existe peu de directives. [March 23, 2017] More...

Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements

The Grant Thornton International IFRS team has published a revised version of its guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (the Guide). This revised version incorporates a new chapter that explains the consolidation exception for investment entities. The Guide is a useful tool to assist management in applying IFRS 10 Consolidated Financial Statements. [March 7, 2017] More...

Sous contrôle? Guide pratique pour IFRS 10 États financiers consolidés

L’équipe IFRS de Grant Thornton International a publié une version révisée de son guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (le guide) (disponible en anglais seulement). Cette version révisée inclut une nouvelle section qui explique l’exception à la consolidation pour les entités d’investissement. Le guide est un outil utile visant à aider la direction à appliquer IFRS 10 États financiers consolidés. [March 7, 2017] More...

Navigating the changes to IFRS: A briefing for Chief Finacial Officers

The Grant Thornton International IFRS team has published the 2016 edition of Navigating the changes to International Financial Reporting Standards: A briefing for Chief Financial Officers. This publication has been designed to give chief financial officers a high-level awareness of recent changes that will affect companies’ future financial reporting. [January 12, 2017] More...

Naviguer dans les changements aux IFRS: une publication pour les directeurs financiers

L’équipe IFRS de Grant Thornton International a publié la version 2016 de Navigating the changes to International Financial Reporting Standards: A briefing for Chief Financial Officers (disponible en anglais seulement). La publication cible les directeurs financiers et vise une sensibilisation de haut niveau aux changements récents qui toucheront la présentation de l’information financière future des sociétés. [January 12, 2017] More...