How IFRSs put brands on the balance sheet

International financial reporting standards (IFRSs) and business combinations, provide brand-driven quoted companies with a one-off opportunity to put previously acquired brands on the balance sheet. Allan Caldwell explains why such an undertaking might be advantageous, and what it involves.

Proposed amendments to IFRS 3

Karen Kalishek from IASSeminars and Allan Caldwell, director at Intangible Business discuss the proposed amendments to IFRS3 and its implications.

Global accounting harmonization

Susan Thetford from IASSeminars discusses the new International Financial Reporting Standards and the challenges ahead.