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1. Introduction and Scope – IAS 40 Investment Property Judgments Topics show 1. Introduction and Scope – IAS 40 Investment Property Judgments 2. Delineation from Other Standards a. Investment Property versus Owner-Occupied Property b. Investment Property versus Inventory c. Investment Property versus Leased Asset (IFRS 16) 3. Recognition and Derecognition a. When does recognition begin? … Read more
Last Updated on 05/10/2025 by 75385885 Significant Judgments in Financial Instruments (and Estimates) Topics hide Significant Judgments in Financial Instruments (and Estimates) Why judgments and estimates matter (and where they live) 1) Classification judgments (setting the map before you travel) 1.1 Liability or equity? (IAS 32 for issuers) 1.2 Financial asset category: business model & … Read more
Not the end of the world governance lessons – the debate on climate change has become noisy, fragmented and often polarised. Scientists present alarming data, activists warn that the clock has run out, politicians stall or compromise, and businesses oscillate between ambitious promises and hesitant action. For boards and supervisory councils, this cacophony creates confusion … Read more
Category 11 Use of Sold Products Category description – Category 11 Use of Sold Products includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users. … Read more
Category 12 End-of-Life Treatment of Sold Products Category description – Category 12 End-of-Life Treatment of Sold Products includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life. This category includes the total expected end-of-life emissions from all products sold in … Read more
Category 9 Downstream Transportation and Distribution Category description – Category 9 Downstream Transportation and Distribution includes emissions that occur in the reporting year from transportation and distribution of sold products in vehicles and facilities not owned or controlled by the reporting company. Topics hide Category 9 Downstream Transportation and Distribution Category 9 Downstream Transportation and … Read more
Category 8 Upstream Leased Assets Category description – Category 8 Upstream Leased Assets includes emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company’s scope 1 or scope 2 inventories. This category is applicable only to companies that operate leased … Read more
Topics hide Metrics in use for ESG Reporting Metrics in use for ESG Reporting – General information Metrics in use for ESG Reporting- Environmental disclosures – Climate Change – Other Environmental Issues Metrics in use for ESG Reporting – Social disclosures – Working Conditions – Human Rights Metrics in use for ESG Reporting – Governance … Read more
Topics hide The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 Frequently asked questions Introduction to The International Sustainability Disclosure Standards Overview of the IFRS Sustainability Disclosure Standards IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information The Four Pillars of Governance, Strategy, Risk Management and Metrics & Targets General features … Read more
Topics hide Allocating goodwill to cash-generating units What is an operating segment based on IFRS 8? How to do it – Allocating goodwill acquired in a business combination Case – Limit on the level at which goodwill can be allocated Allocating goodwill to cash-generating units = Reallocation of goodwill Disposal of an operation within a … Read more