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Usman Qureshi · Audit & CFO Advisory
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Everything on this site in one place: the free AI tools for finance and audit professionals, and 50 guides to IFRS, IAS and FRS 102 organised by standard.
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50 written guides to IFRS, IAS and FRS 102, organised by standard.
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Knowledge Hub
50 guides across 12 topics
IFRS 16: Leases
6 articles
IFRS 16 Lease Accounting: Complete Guide with Journal Entries & Worked Examples (2026)
IFRS 16 Discount Rate (IBR): Complete Guide to Incremental Borrowing Rate Calculation
IFRS 16 Lease Modifications: Every Scenario Explained with Journal Entries
IFRS 16 Journal Entries: Complete Step-by-Step Templates & Examples
IFRS 16 Sale and Leaseback: Accounting Treatment & Journal Entries Explained
IFRS 16 Short-Term & Low-Value Leases: Exemptions Explained with Examples
IFRS 9: Financial Instruments
6 articles
IFRS 9 Financial Instruments: Complete Guide with Classification, Measurement & Impairment (2026)
IFRS 9 Expected Credit Loss (ECL) Model: Three-Stage Impairment Guide with Calculations
IFRS 9 Classification & Measurement: Business Model Test & SPPI Explained
IFRS 9 Hedge Accounting: Cash Flow & Fair Value Hedges with Effectiveness Testing
IFRS 9 Impairment Reversals & Provision Matrix for Trade Receivables
IFRS 9 Modification & Derecognition: The 10% Test, Extinguishment & Asset Transfers
IFRS 15: Revenue Recognition
5 articles
IFRS 15 Revenue Recognition: Complete Guide with 5-Step Model & Worked Examples
IFRS 15 Performance Obligations: Identifying Distinct Goods & Services
IFRS 15 Variable Consideration: Discounts, Bonuses & Constraint Application
IFRS 15 Contract Assets & Liabilities: Timing Differences & Disclosure
IFRS 15 Over-Time vs Point-in-Time Revenue Recognition: Decision Framework
IAS 36: Impairment of Assets
3 articles
IAS 36 Impairment of Assets: Complete Guide with Goodwill, CGU & Valuation
IAS 36 Cash-Generating Unit (CGU) Identification: Allocation & Testing
IAS 36 Value-in-Use: Calculating WACC, Terminal Value & Discount Rate
IAS 37: Provisions & Contingencies
1 article
IAS 37 Provisions & Contingencies: Complete Guide
IFRS 18: Presentation of Financial Statements
1 article
IFRS 18 Presentation of Financial Statements: Complete Guide with Restructuring Requirements
IFRS 3: Business Combinations
6 articles
IFRS 3 Business Combinations: Complete Guide with PPA, Goodwill & Acquisition Accounting
IFRS 3 Purchase Price Allocation (PPA): Acquisition Method, Goodwill, NCI & Measurement Period
IFRS 3 Fair Value of Intangible Assets in a Business Combination (IFRS 13)
IFRS 3 Contingent Consideration: Earnouts, Adjustments & Remeasurement
IFRS 3 Reverse Acquisitions: Accounting for Reverse Mergers & Control Transfers
IFRS 3 Step Acquisitions: Accounting for Staged Purchases & Loss of Control
IAS 12: Deferred Tax
6 articles
IAS 12 Income Taxes: Complete Guide to Deferred Tax Assets & Liabilities
IAS 12 Tax Loss Carryforwards: DTA Recognition & Utilization Rules
Recoverability of Deferred Tax Assets: IAS 12 vs ASC 740 Valuation Allowance
IAS 12 Tax Rate Changes: Remeasuring Deferred Tax & P&L Impact
IAS 12 Deferred Tax on OCI and Equity Items (61A): SORIE, Revaluation, Pensions
IAS 12 Acquisition Deferred Tax: Step-Ups, PPA & Goodwill Impact
FRS 102: UK GAAP
4 articles
FRS 102 UK GAAP: Complete Guide to 2026/27 Amendments & Small Entities Relief
FRS 102 Section 1A & FRS 105: Small and Micro-Entity Exemptions (2025 Thresholds)
FRS 102 Transition from IFRS: Accounting Changes & Balance Sheet Restatement
FRS 102 Financial Instruments: Sections 11 & 12, Basic vs Other, Amortised Cost & Incurred-Loss Impairment
IFRS vs US GAAP Deep Dives
8 articles
IFRS vs US GAAP: Key Accounting Differences (2026 Guide)
Presentation & Display: IFRS vs US GAAP Deep Dive (2026)
Lease Accounting: IFRS 16 vs ASC 842 Deep Dive (2026)
Revenue Recognition: IFRS 15 vs ASC 606 Deep Dive (2026)
Financial Instruments: IFRS 9 vs ASC 320/321 Deep Dive (2026)
Goodwill Impairment: IAS 36 vs ASC 350 Deep Dive (2026)
Provisions & Contingencies: IAS 37 vs ASC 450 Deep Dive
Inventory Valuation: IAS 2 vs ASC 330 Deep Dive (2026)
Career Development & Interview Prep
3 articles
Accountant CV Writing Guide: Impact & Keywords (2026)
Accounting Interview: Technical & Behavioral Questions (2026)
ACCA Interview Questions & Model Answers (2026)
Audit & Quality Standards
1 article
PCAOB Audit Standards & Quality Guide (2026)
Last updated 27 July 2026. Machine-readable version:
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