IAS 32 Clearly distinguishing liability and equity

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(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

IAS 2

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(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

IAS 19

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(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

IAS 16

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(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

IAS 12

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 12 Income Taxes In the header of this page a link to IAS 12 Income Taxes is provided and below all topics relating to IAS 12 Income Taxes on this blog are listed. The first blog is an overview/introduction, the rest is an A – Z … Read more

IAS 10

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 10 Events after the Reporting Period In the header of this page a link to IAS 10 Events after the Reporting Period is provided and below all topics relating to IAS 10 Events after the Reporting Period on this blog are listed in an A – … Read more

IAS 1 The best and proven breached loan accounting

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 24/02/2020 IAS 1 The best and proven breached loan accounting – Loan agreements often include covenants that, if breached by the borrower, permit the lender to demand repayment before the loan’s normal maturity date. In response to a borrower’s request, lenders may decide to voluntarily waive some or … Read more

IAS 1

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 1 Presentation of Financial Statements In the header of this page a link to IAS 1 Presentation of Financial Statements is provided and below all topics relating to IAS 1 Presentation of Financial Statements on this blog are listed. The first blog is an overview/introduction, the … Read more

How to best account for COVID-19 under IAS 10

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 13/04/2020 How to best account for COVID-19 under IAS 10 Events after the reporting period? The question is whether the COVID-19 crises is an adjusting event of a non-adjusting event for the Financial Statements for the period ended 31 December 2019 that have not been authorised for final … Read more

High level overview IFRS 9 Hedge accounting

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(adsbygoogle = window.adsbygoogle || []).push({}); Last update 27/04/2020 Topics hide High level overview IFRS 9 Hedge accounting High level overview IFRS 9 Hedge accounting Related posts: High level overview IFRS 9 Hedge accounting OBJECTIVE The objective of hedge accounting is to represent, in the financial statements, the effect of an entity’s risk management activities that … Read more