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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 12/05/2020 Topics hide IFRS 2 Employee equity-settled share-based payment – Headlines Identify an employee Basic principles Modified grant-date method, including true-up of the share-based payment cost Example 1 – Equity-settled share-based payment transaction with a service condition Example 2 – Equity-settled share-based payment transaction with a non-market performance … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 07/05/2020 Topics hide The 2 essential types of share-based payments – Snapshot 1. Equity-settled share-based payments 2. Cash-settled share-based payments 3. Other topics in IFRS 2 Choice of settlement Modifications Share-based payments in groups of companies Equity-settled share-based payments with third parties Cash or equity settled share-based payments … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 03/05/2020 IFRS 2 Taxes and share-based payments best studies – In some countries, a share-based payment arrangement may be subject to a tax payment related either to the employee’s own tax obligations or to employee-based taxes levied on the employer. The tax is often based on the difference … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 03/05/2020 IFRS 2 Quick-start best share-based payments – A share-based payment is accounted for under IFRS 2 if it meets the definition of a share-based payment transaction and the transaction is not specifically scoped out of the standard. The standard does not contain a stand-alone definition of a … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 18/03/2020 9 Best practical Impairment related company loans – What are related company loans? Technically not the most difficult question one would think, BUT……… Entities must first consider whether the loan is within the scope of IFRS 9 or another standard. This is because IFRS 9: 2.1(a) scopes … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 01/04/2020 9 Best basic investment or owner-occupied property starts with the two definitions: 9 Best basic investment or owner-occupied property Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 01/03/2020 6 Risk management safe in the digital age – Following the maturation and success of bitcoin futures introduced by Chicago Mercantile Exchange’s (“CME”) Group in December 2017 and in response to growing customer demand for additional regulated bitcoin derivative products, CME is launching Options on Bitcoin futures … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 18/03/2020 Here are 5 Comprehensive cash flow accounting events with special presentation and/or disclosure requirements under IAS 7. They are: Topics hide 1 IFRS 9 Classification of cash flows arising from a derivative used in an economic hedge 2 IFRS 15 Revenue from Contracts with Customers 3 IFRS … Read more

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 28/02/2020 3 powerful capital maintenance concepts – There are three (or two a matter of definition) concepts of capital: a financial concept of capital (nominal maintenance and purchasing power maintenance) and a physical concept of capital. Under the financial concept, capital is defined as the net assets or … Read more