Practitioner guides to the standards that shape complex finance work, written to be used, not skimmed. Each is readable in full on the page, and available as a PDF.
How to identify, recognise and measure intangible assets under IAS 38, from the definition tests through the research-versus-development split to amortisation and impairment. A practitioner’s reference for the judgements that decide what goes on the balance sheet and what is expensed.
The accounting for government grants and disclosure of government assistance under IAS 20, when to recognise a grant, the income versus capital presentation choices, and how to treat repayments. Written for finance teams applying the standard to real support schemes.
How IAS 40 defines investment property and the consequences of the cost versus fair value model choice, including transfers in and out of the classification and the treatment on disposal. Relevant to property-holding structures and real-asset vehicles.
The single lessee accounting model under IFRS 16, recognising a right-of-use asset and a lease liability for substantially all leases, plus the recognition exemptions and the retained lessor model. A practitioner’s guide to the standard that put most leases on the balance sheet.
In preparation
A plain-English guide to Jersey GST for trading businesses; a note on what Schedule 2 registration actually means for your accountant; and a practitioner’s read on CRS 2.0 and CARF, live since January 2026, with first reporting due in 2027.