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Topics hide Telecommunications Revenue The five-step model Specific topics Significant Financing Component Non-refundable upfront fees Warranty or additional services Costs to obtain a contract Case – Incremental costs of obtaining a contract — telecommunications industry Amortization of contract cost assets Telecommunications IFRS 15 Revenue from contracts with customers in the Telecommunications-industry main impact lies in … Read more
Topics hide EBITDA – Earnings before interest taxes depreciation and amortisation Origins of EBITDA Investment industry / M&A EBIT – an alternative EBITDA is close to cash flow EBITDA shows large positive numbers A conclusion Adjusted EBITDA Use EBITDA in a complete context Other metrics for measuring financial performance EBITDA EBITDA – Earnings before interest … Read more
Topics hide Accounting for group share-based payment transactions Consequences of different classification in different financial statements Accounting by receiving entity with no obligation to settle Accounting by direct parent that settles Equity-settled transactions Case – Illustration of parent and subsidiary accounting Cash-settled transactions Accounting by ultimate parent that settles Case – Ultimate parent settling transaction … Read more
Classify Group share-based payments Classification principles Once an entity has determined that a share-based payment transaction is in the scope of IFRS 2 (see Definition and scope), it then determines the classification of the transaction. Classification of the share-based payment transaction depends on the nature of the award granted and whether the entity has an … Read more
Topics hide IFRS 2 Share-based Payment IFRS 2 Group share-based payments IFRS 2 Share-based Payment IFRS 2 Group share-based payments Share-based payment transactions among group entities (2009 amendments) 43A For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or … Read more
Topics hide Group share-based payments Overview Introduction Definition and scope Group share-based payment transactions settled by group entity Case – Parent grants its own shares to employees of its subsidiaries Case – Parent grants a cash payment based on its own shares to employees of its subsidiaries Case – Intermediate holding company grants ultimate parent’s … Read more
Topics hide Consolidated definition Control 1 Power 1.1 Relevant activities Q&A Question 3 – Can decisions made when an entity is formed be considered as relevant activities? 1.2 Potential voting rights Q&A 1.3 Structured entities Q&A 2 Exposure to variability Q&A Question 9 –What types of instrument absorb variability from an investee, and which instruments … Read more
A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item (paragraphs … Read more
Participants are the members of a retirement benefit plan and others who are entitled to benefits under the plan. 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 … Read more
A transaction in which the entity receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement, or incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. IFRS … Read more