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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 06/03/2020 INTERNATIONAL FINANCIAL REPORTING STANDARD 15 REVENUE FROM CONTRACTS WITH CUSTOMERS # 1 Topics hide OBJECTIVE Meeting the objective SCOPE RECOGNITION Identifying the contract Combination of contracts Contract modifications Identifying performance obligations Promises in contracts with customers Distinct goods or services Satisfaction of performance obligations Performance obligations satisfied … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 20/03/2020 Topics hide IFRS 15 Best and improved revenue for Telecoms – Setting the stage – the services in the market and distributors The short version The 5 Step mode Step 1: Identify contract Contract modifications Master service agreements or Family share plans Step 2: Identify performance obligations … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 24/03/2020 IFRS 13 The best Fair value fundamentals discusses the key concepts in the fair value standards, including the definition of fair value, inputs to fair value measurements, and the fair value hierarchy. It also addresses certain issues associated with the application of these concepts. Topics hide 1 … Read more

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors In the header of this page a link to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors is provided and below all topics relating to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors … Read more

(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