IFRS Perspectives - Q1 2023
IRA and CHIPS, carbon offsets and credits, subsequent accounting for goodwill, and scope of IFRS 17.
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IRA and CHIPS under IFRS® Accounting Standards and US GAAP
Key Accounting considerations in relation to recently enacted tax legislation.
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Carbon offsets and credits under IFRS® Accounting Standards
Net-zero strategies and emissions reduction commitments bring carbon offsets and credits to the forefront of global accounting issues.
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Subsequent accounting for goodwill: impairment 1; amortization 0!
IASB® abandons reintroducing amortization of goodwill in favor of retaining impairment-only model and new disclosures.
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Are you in scope of IFRS 17?
IFRS 17 applies to non-insurers. Discover if you are impacted, learn the steps to apply scoping, and find the available exemptions and elections.
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