IAS 32 Financial Instruments: Presentation

Initial Coin Offering

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Topics hide Initial Coin Offering Accounting for token pre-sale agreements Accounting for ICOs by the issuer IFRS 9 – Financial liability IAS 32 – Equity instrument IFRS 15 – Revenue transaction/prepayment for future goods and services Consider other relevant guidance Accounting for a purchase of goods or services by the ICO entity in exchange for … Read more

Best focus on IAS 32 Equity and Financial Liabilities

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(adsbygoogle = window.adsbygoogle || []).push({}); Topics hide IAS 32 Equity and Financial Liabilities Classification as a financial liability or equity General principles Puttable instruments Obligations arising on liquidation Impact of share settlement Redemption options Classification of rights issues Compound instruments Accounting for conversion at maturity Recognition and measurement Treasury shares Dividends Distributions of non-cash assets … Read more

IFRS 11 Joint Arrangements quick overview

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IFRS 11 Joint Arrangements quick overview provides the fastest overview on financial reporting by entities that have an interest in arrangements that are bound by a contractual arrangement providing two or more parties joint control. OBJECTIVE To establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (i.e. … Read more

1st and best IFRS Accounting for client money

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Topics hide IFRS Accounting for client money Recognition Legal form and substance Presentation Offset Disclosure Restricted cash Client money IFRS accounting Disclosure by trustees Client money IFRS accounting Examples Real life example Related posts: Related posts: IFRS Accounting for client money If an entity holds money on behalf of clients (‘client money’): should the client … Read more