IFRS Perspectives - May 2018

US tax reform impacts M&A for IFRS acquirers

US tax reform could accelerate merger and acquisitions and change their structure, creating new IFRS accounting issues.

IFRS 15: How to focus remaining implementation efforts

The four areas IFRS 15 adopters may need to focus their remaining implementation efforts in 2018.

Equity-method investees: IFRS impairment compared to US GAAP

Impairment testing of investments in joint ventures and associates can be challenging under IFRS.