• INSIGHTS.

    Welcome to our thought leadership and industry expertise section in the form of our insights.

    Our knowledge is expansive across our areas of expertise and we invite you to either browse the most up-to-date articles or search for areas of interest below:

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    Decluttering financial statements

    It is said that the length of financial statements has grown extensively in recent times and, in the process…
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    Foreign denominated revenue transactions

    IAS 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) provides us with…
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    IAS 29 and Inflation

    In March 2021, the Suez Canal was blocked for six days after the grounding of the…
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    The role of IFRIC Agenda decisions

    The International Accounting Standards Board (IASB) was…
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    IFRS vs IFRS for SMEs part 1

    It is said that the length of financial statements has grown extensively in recent times and, in the process…
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    IFRS vs IFRS for SMEs part 2

    It is said that the length of financial statements has grown extensively in recent times and, in the process…
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    IFRS vs IFRS for SMEs Part 3 - Leases

    In comparing IFRS and IFRS for SMEs, this series of articles highlights some of the similarities…
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    Presentation of AFS Exposure Draft Part 1

    Over the recent months, the IASB has issued two exposure drafts (ED) which propose…
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    Presentation of AFS Exposure Draft Part 2

    This article is the second instalment of a 3 part series,…
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    Presentation of AFS Exposure Draft Part 3

    This article is the last instalment of a 3 part series, and considers the Exposure Draft (ED) titled ‘…
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    Sustainability reporting

    In September 2020, the trustees of the IFRS Foundation published a…
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    The story of Goodwill and impairment

    Goodwill is defined as being "An asset representing the future economic benefits arising…
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    Judgements

    It is said that the length of financial statements has grown extensively in recent times…
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    Understanding discount rate

    The International Accounting Standards Board (IASB) recently commissioned…
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    What is revenue?

    At first glance, this question may seem like it has an easy answer: revenue is…
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