IFRS 13 The best Fair value fundamentals

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 24/03/2020 IFRS 13 The best Fair value fundamentals discusses the key concepts in the fair value standards, including the definition of fair value, inputs to fair value measurements, and the fair value hierarchy. It also addresses certain issues associated with the application of these concepts. Topics hide 1 … Read more

IFRIC/SIC

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 04/03/2020 Related posts: IFRIC 21 Levies IFRS Standards and IFRIC Interpretations

IAS 8

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors In the header of this page a link to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors is provided and below all topics relating to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors … Read more

IAS 7 Operating activities

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 25/02/2020 Topics hide Operating activities Financing activities Investing activities Why IAS 7? Performance indicator – Operating Cash Flow/Net Sales Free Cash Flow Example Statement of cash flows Operating activities Related posts: Operating activities Definition operating activities: The activities of the entity that are not investing or financing activities. … Read more

IAS 7

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 10/03/2020 IAS 7 Statement of Cash Flows In the header of this page a link to IAS 7 Statement of Cash Flows is provided and below all topics relating to IAS 7 Statement of Cash Flows on this blog are listed. The first two blogs are a historical … Read more

IAS 41 Agricultural activity

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 23/02/2020 IAS 41 Definition of agriculture activity: The management by an entity of the biological transformation and harvest of biological assets for: Sale; Distribution at no charge or for a nominal charge; or Conversion into agricultural produce or into additional biological assets for sale or for distribution at no … Read more

IAS 37 Launch your Climate Risk Reporting

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 27/02/2020 IAS 37 Launch your Climate Risk Reporting – In February 2020, the Governance Institute Australia published a practical guide to reporting against ASX Corporate Governance Council’s Corporate Governance Principles and Recommendation. IAS 37 Launch your Climate Risk Reporting Recommendation 7.4 of the new ASX Corporate Governance Council’s … Read more

IAS 36 Best brilliant impairment of telecom assets

by

(adsbygoogle = window.adsbygoogle || []).push({}); Last update 18/03/2020 IAS 36 Best brilliant impairment of telecom assets sets out the procedures that an entity should follow to ensure that it carries its assets at no more than their recoverable amount. Recoverable amount is the higher of the amount to be realised through using or selling the … Read more

IAS 32 Clearly distinguishing liability and equity

by

(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