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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 24/02/2020 The 6 things to know for IAS 8 – The objective of IAS 8 is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors. IAS 8 … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 The 15 most important IFRS 13 Topics – The fair value measurement standard applies to most fair value measurements and disclosures (including measurements based on fair value) that are required or permitted by other standards. The 15 most important IFRS 13 Topics Topics hide Overview The dirty … Read more

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/01/2020 Revenue recognition over time enforceable payment right – IFRS 15 Revenue from Contracts with Customers (contents page is here) introduced a single and comprehensive framework which sets out how much revenue is to be recognised, and when. The core principle is that a vendor should recognise revenue … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/01/2020 Revenue recognition over time alternative use – IFRS 15 Revenue from Contracts with Customers (contents page is here) introduced a single and comprehensive framework which sets out how much revenue is to be recognised, and when. The core principle is that a vendor should recognise revenue to … Read more

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 Rebuttable presumption significant increase in credit risk – IFRS 9 contains a rebuttable presumption that credit risk has increased significantly when contractual payments are more than 30 days past due. This means that when payments are 30 days past due, the financial asset is considered to have … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 Property plant and equipment Example – Accounting policy example Property plant and equipment is stated at cost, less accumulated depreciation and accumulated impairment losses. The initial cost of an asset comprises its purchase price or construction cost, any costs directly attributable to bringing the asset into the … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 25/02/2020 Property plant and equipment (formerly know as tangible fixed assets, in short PPE) are tangible items that: are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 New Lease Standard Comparing IFRS and US GAAP – The FASB and IASB issued their respective standards in the first quarter of 2016. The issuance of the standards are the culmination of multiple years of deliberating a leasing model with the primary objective of bringing almost all … Read more