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Topics hide Blockchain accounting for IFRS Holding cryptocurrencies – e.g. Bitcoin, Ether etc Holding or issuing cryptoassets – e.g. tokens/coins Holding cryptocurrency and cryptoassets as a broker-trader Crypto mining Tax on digital assets Blockchain accounting for IFRS Holdings of cryptocurrencies allow individuals and businesses to transact directly with each other without an intermediary such as … Read more
Topics hide Advertising and promotional costs Promotional catalogues and brochures Samples Media advertising In summary Advertising and promotional costs The purpose of this narrative is to provide guidance when accounting for expenditure on advertising and promotional activities, including: promotional catalogues and brochures; samples; and media advertising. Promotional catalogues and brochures Catalogues that are distributed free … Read more
Inventory costing – is about costs allocated to value inventory in stock at the end of a reporting period and calculate the costs of sales/gross profit earned in a period. Most operations comprise retail or wholesale operations, using relatively simple inventory costing systems such as FIFO, LIFO or Average Costs, other operations such as manufacturing … Read more
Topics hide Best intro to accounting for cryptocurrencies What is a cryptocurrency? Types of cryptocurrency Evaluation of accounting approaches for holdings of cryptocurrency assets Cash and cash equivalents Cash Cash equivalents Financial asset at Fair Value Through Profit or Loss Investment property The remaining classification possibilities Intangible assets Accounting approaches under IAS 38 Cost Revaluation … Read more