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IFRS insights

IFRS Insights provides RSM’s insights on a range of financial reporting matters focusing on the practical implications and giving our analysis and advice.

RSM INSIGHT: December Year-end Accounting Reminders IFRS

15 December 2020
This newsletter will discuss reporting requirements as of 31 December 2020 including IFRS that become effective from 1 January 2020, IFRS that will be effective from 1 January 2021 or later but are available for early adoption  and a round up of IFRIC agenda decisions in 2020.

RSM INSIGHT: Determining the Discount Rate Under IFRS 16

29 October 2020
Determining the discount rate is a key challenge and judgement in the adoption and on-going application of IFRS 16

RSM INSIGHT: Applying IFRS 9 financial instruments

29 October 2020
This guidance discusses the use of the provision matrix practical expedient in the calculation of lifetime expected credit loses

RSM INSIGHT: Coronavirus and IFRS financial reporting implications

8 September 2020
We provide analysis of the financial reporting implications of coronavirus in a number of areas detailing what IFRS says, practical impacts and interpretations and our advice

RSM INSIGHT: Accounting for Changes to Lease Contracts

14 July 2020
Accounting for COVID-19 related rent concessions and other modifications to lease contracts, from the lessee’s perspective

RSM INSIGHT: Coronavirus: Financial Reporting Considerations Update

26 May 2020
We provide an update to our guidance issued in April 2020 giving a high-level overview of a few additional financial reporting considerations

RSM INSIGHT: Coronavirus: Financial Reporting Considerations

20 April 2020
We provide a high level overview of the key financial reporting considerations arising from Coronavirus

RSM INSIGHT: Common Issues in Accounting for Share-based Payments

20 April 2020
In this article, Ralph Martin, RSM Australia’s National Technical Director, takes a look at some areas that commonly cause difficulty in accounting for share-based payments.  

RSM INSIGHT: December Year-end Accounting Reminders IFRS

15 January 2020
This newsletter will discuss reporting requirements as of December 31, 2019

RSM INSIGHT: Top 5 Issues in Implementing IFRS 16 Leases

30 December 2019
This article addresses some common concerns in implementing IFRS 16

RSM INSIGHT: Clarifying the Transition to IFRS 16 Leases

30 December 2019
This article explains and illustrates the main translation options available in IFRS 16

RSM INSIGHT: Adopting IFRS 16 Leases

30 December 2019
This publication provides insights and guidance on the application of the new leasing standard

RSM INSIGHT: IFRS 9 – Intercompany Loan Receivables

22 February 2019
Many intercompany loans are on off-market terms which poses real practical challenges when applying the classification and impairment provisions in IFRS 9