Land Lease Classification, an emerging issue under IFRS

This report focuses on companies accounting for land leases. More specifically it considers the reclassification of such as finance leases rather than operating leases following an amendment to IAS 17 “Leases”.

Service Concession Arrangements, an emerging issue under IFRS

This report examines companies treatments of rights granted to them in their capacity as operators under service concession arrangements on adoption of IFRIC 12 and the impact on equity.

Presentation Of Comprehensive Income, an emerging issue under IFRS

This report examines the extent to which companies follow the current requirement under IFRS to present total comprehensive income in the statement of changes in equity.

Gains And Losses Linked To Associated Undertakings, an emerging issue under IFRS

This report examines where in the income statement gains and losses linked to an associate, that are separate from the share of profit or loss of the associate, are presented.

French Tax Legislation Introduces Lack Of Comparability, an emerging issue under IFRS

This report reviews how a small sample of companies treat new taxes introduced by French legislation that replace the previous business tax.