IFRS Practice Issues

These publications address practical application issues that an entity may encounter when applying IFRSs. They may include discussion of selected requirements, interpretative guidance and illustrative examples.

IFRS Practice Issues: Applying the consolidation model to fund managers

This publication helps to answer the question by focusing on the key issue: whether a fund manager acts as a principal or an agent with respect to its managed funds.

IFRS Practice Issues for Banks: Loan acquisition accounting

This first edition of IFRS Practice Issues for Banks provides guidance and examples on the accounting for acquired loans.

IFRS Practice Issues: Leases of land

This edition of IFRS Practice Issues considers the requirements of IAS 17 Leases in respect of leases of land.

IFRS Practice Issues: Replacement of a share-based payment in a business combination

This issue of IFRS Practice Issues considers the requirements of IFRS 3 in respect of share-based payment awards that are replaced in a business combination.

IFRS Practice Issues: Transfer of assets from customers

This issue of IFRS Practice Issues considers the requirements in IFRIC 18 issued in January 2009.

IFRS Practice Issues: Investment property under construction

This publication addresses the consideration of IAS 40 Investment Property in respect of property under construction or development for future use as investment property.

IFRS Practice Issues: Fair Value Hierarchy

This issue of IFRS Practce Issues considers the requirements in Improving Disclosures about Financial Instruments - Amendments to IFRS 7 Financial Instruments: Disclosures issued in March 2009.

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