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Blog posts from Annual Reporting Posts
A financial liability is any liability that is: a contractual obligation: to deliver cash or another financial asset to another entity; or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or a contract that will or may be settled in the entity’s own equity … Read more
An intangible asset is an identifiable non-monetary asset without physical substance. IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) IFRS Standards for all or some publicly … Read more
Settlement of the employee benefit obligations – Definitions relating to defined benefit cost A settlement is a transaction that eliminates all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out … Read more
An entity that controls one or more entities. IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) IFRS Standards for all or some publicly listed companies. The … Read more
An entity that is controlled by another entity. IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) IFRS Standards for all or some publicly listed companies. The … Read more
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses. (IAS 40 5, IAS 41 8) OR Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. (IAS 16 8, IAS 36 … Read more
An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) … Read more
Topics hide Option valuation models Model selection Simple model explanation Model selection Black-Scholes-Merton Lattice Implementing a lattice model Monte Carlo Comparing option valuation models Complex capital structures Option valuation models Option valuation models use mathematical techniques to identify a range of possible future share prices at the exercise date. From these possible future share prices, … Read more
Topics hide Cancellation of employee share-based payments Cancellation by employee Case – Voluntary cancellation by employee Case – Cancellation by employee due to failure to meet non-vesting condition Cancellation by entity Case – Cancellation by employer with compensation payment Case – Cancellation of share-based payment with non-market performance condition Cancellation of employee share-based payments Cancellations … Read more
Topics hide Replacements of employee share-based payments Case – Replacement award with incremental fair value Case – New plan without cancelling old plan Replacements of employee share-based payments Sometimes a share-based payment is granted as a replacement for another share-based payment that is cancelled. In this case, the principles of modification accounting are applied. The … Read more