Recoverable amount disclosures: An emerging issue under IFRS

This report focuses on disclosures related to the recoverable amount of non-current assets or cash generating units as a result of amendments made to IAS 36 “Impairment of assets” following implementation of IFRS 13 “Fair value measurement”. It primarily considers the quantified disclosure of the recoverable amount for non-current assets and cash generating units for which an impairment loss or reversal has been recognised in the current period and disclosures in relation to the method by which such a recoverable amount is determined.

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.

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.