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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 25/02/2020 Topics hide Operating activities Financing activities Investing activities Why IAS 7? Performance indicator – Operating Cash Flow/Net Sales Free Cash Flow Example Statement of cash flows Operating activities Related posts: Operating activities Definition operating activities: The activities of the entity that are not investing or financing activities. … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 7 Statement of Cash Flows In the header of this page a link to IAS 7 Statement of Cash Flows is provided and below all topics relating to IAS 7 Statement of Cash Flows on this blog are listed. The first two blogs are a historical … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 IAS 41 Definition of agriculture activity: The management by an entity of the biological transformation and harvest of biological assets for: Sale; Distribution at no charge or for a nominal charge; or Conversion into agricultural produce or into additional biological assets for sale or for distribution at no … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 27/02/2020 IAS 37 Launch your Climate Risk Reporting – In February 2020, the Governance Institute Australia published a practical guide to reporting against ASX Corporate Governance Council’s Corporate Governance Principles and Recommendation. IAS 37 Launch your Climate Risk Reporting Recommendation 7.4 of the new ASX Corporate Governance Council’s … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 18/03/2020 IAS 36 Best brilliant impairment of telecom assets sets out the procedures that an entity should follow to ensure that it carries its assets at no more than their recoverable amount. Recoverable amount is the higher of the amount to be realised through using or selling the … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 Related posts: Equity instruments held for trading? IFRS Example Financial Statements 2018

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 06/03/2020 IAS 32 Clearly distinguishing liability and equity – When an entity issues a financial instrument, it must determine its classification either as a liability (debt) or as equity. That determination has an immediate and significant effect on the entity’s reported results and financial position. Liability classification affects … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 2 Inventories In the header of this page a link to IAS 2 Inventories is provided and below all topics relating to IAS 2 Inventories on this blog are listed. The first blog is an overview/introduction, the rest is an A – Z list of IFRS … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 19 Employee benefits In the header of this page a link to IAS 19 Employee benefits is provided and below all topics relating to IAS 19 Employee benefits on this blog are listed. The two blogs are overviews/introductions, the rest is an A – Z list … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 16 Property, Plant and Equipment In the header of this page a link to IAS 16 Property, Plant and Equipment is provided and below all topics relating to IAS 16 Property, Plant and Equipment on this blog are listed. The first blog is an overview/introduction, the … Read more