IFRS16: Interaction between IFRS 16 Leases and IAS 36 Impairment of Assets - Episode 5

IFRS16: Interaction between IFRS 16 Leases and IAS 36 Impairment of Assets - Episode 5

One of the aspects of the transition to the new leasing standard that has been proven to be quite challenging in practice is the impact that IFRS 16 has on an entity’s impairment model. The interaction between the new leasing standard and the impairment standard, IAS 36, is not straight-forward. Renitha Dwarika, technical partner and Telecommunications leader, provides insights on these complexities and accounting considerations for the impairment calculation.

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Avsnitt(94)

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TP disputes - Ep 5

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Transfer Pricing and Management Services

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In this episode, we discuss the transfer pricing considerations in the context of management services.

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Pillar I - Amount B

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During this podcast, we will discuss the new Pillar I - Amount B developments and the impact this will have on South African taxpayers falling within the ambit of the new legislation.

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IFRS17 Presentation & Disclosure | S2 - E4

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We talk about the presentation and disclosure requirements for third party cell captive arrangements that are typically in the scope of IFRS 17.

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