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Home > Contributor Biographies > Shân Kennedy

Contributor Biographies

Shân Kennedy

Independent IFRS & Valuation Consultant, London, UK
Shân KennedyShân Kennedy

Shân Kennedy is an independent consultant who advises on IFRS and valuation issues. Her background includes more than 20 years with Ernst & Young and Deloitte. She has also spent four years working at the UK Accounting Standards Board developing UK GAAP guidance on accounting for goodwill and intangible assets; this included developing the impairment test. Kennedy has presented at many IFRS conferences in London and Europe. She has recently acted as technical consultant to the International Valuation Standards Council to develop its guidance on the valuation of intangible assets, both generally and for IFRS purposes.

Articles by this Author

  • Accounting for Share-Based Payments under IFRS
    by Shân Kennedy
    Share-based payments are often made to employees for the purpose of incentivizing them to remain with a company or to improve their standard of performance and, thus, may be granted subject to certain conditions. IFRS 2, Share-based Payment, analyzes in detail the types of condition that might be applied and how they impact the accounting treatment.The standard requires that equity-settled share-based payment awards are accounted for using the...
  • Accounting for Business Combinations in Accordance with International Financial Reporting Standards (IFRS) Requirements
    by Shân Kennedy
    The accounting for business combinations under IFRS is governed by four key standards:IFRS 3, Business Combinations; IAS (International Accounting Standards) 27, Consolidated Financial Statements; IAS 36, Impairment of Assets; IAS 38, Intangible Assets.IFRS 3 sets out the requirements to be followed in accounting for a business combination. Its introduction in 2004 represented a substantial change from the standard it superseded, IAS 22. IFRS 3...

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