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Technical accounting
3 articles
Latest insight01Technical accounting18 September 20261 min readDraft[Draft] Accounting for lease modifications under IFRS 16[Placeholder summary] When a lease changes part way through, the accounting depends on what changed. A short guide to the main cases.Read article
Technical accounting27 August 2026Draft[Draft] Principal or agent? Revenue recognition under IFRS 15[Placeholder summary] Whether you report revenue gross or net turns on control. The questions worth asking before year end.1 min readTechnical accounting30 July 2026Draft[Draft] Getting intercompany eliminations right in group accounts[Placeholder summary] Unreconciled intercompany balances are a common cause of late consolidations. Some practical steps to fix them.1 min read