How to account for rentals depending on inflation and future sales?
What if your lease payments depend on future sales, inflation, use of the asset, interest rate or other things – what should you do? How should you account for them under IFRS 16? Find out here!
IFRS Reporting in Hyperinflationary Economy (IAS 29)
How to report in hyperinflationary economy under IFRS in three steps: with the video!
How to account for financial guarantees under IFRS 9?
What is a financial guarantee? What is it NOT? And, how to account for financial guarantees under IFRS 9? Learn here!
How to prepare financial statements when going concern does NOT apply?
IFRS do not specify any rules for presenting the financial statements when the going concern basis does not apply. So, what to do? How to present the financial statements? What should we take care of? Find out here!
How to account for contracts to buy commodities with future delivery (own use)?
When you purchase a commodity with future delivery for fixed price, should you account for it as for derivative under IFRS 9? Or as a purchase of inventories (“own-use” contract)? Find out here with example included.
- Accounting Policies and Estimates (12)
- Consolidation and Groups (24)
- Current Assets (21)
- Financial Instruments (54)
- Financial Statements (45)
- Foreign Currency (9)
- IFRS Videos (61)
- Insurance (1)
- Most popular (6)
- Non-current Assets (54)
- Other Topics (15)
- Podcasts (23)
- Provisions and Other Liabilities (43)
- Revenue Recognition (24)