IAS 19 Employee Benefits

Interest free loans in IFRS 9 and IAS 20

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Interest free loans As prescribed in IFRS 9.B5.1.1, a loan payable or receivable that carries no interest should be recognised at fair value measured as the present value of all future cash receipts discounted using the prevailing market rate(s) of interest for a similar instrument (currency, term, etc.) with a similar credit rating. An incremental … Read more

Contingent

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Topics hide Contingent IFRS 3 Business combinations Buyer’s accounting for royalties and milestones payable to a seller in a business combination Contingent consideration in a business combination Assumed contingent consideration Compensation IFRIC 12 – Service Concession Arrangements Accounting model IFRS 16 Leases Lease Options to Extend or Terminate IAS 19 Employee benefits – Measurement Shared … Read more

IFRS vs US GAAP Employee benefits

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IFRS vs US GAAP Employee benefits The following discussion captures a number of the more significant GAAP differences under both the impairment standards. It is important to note that the discussion is not inclusive of all GAAP differences in this area. The significant differences and similarities between U.S. GAAP and IFRS related to accounting for … Read more