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    Contract Asset vs. Trade Receivable – What’s the Difference?

    by Silvia

    What is the difference between contract asset and receivable? When to book a contract asset and when a receivable? Learn here (with example)!

    Current Assets, Financial Instruments, IFRS Videos, Revenue Recognition 61

    ECL: How to Measure Probability of Default

    by Silvia

    Expected credit loss challenges many experienced accountants and finance people, because it contains the element of uncertainty and some sort of guessing or estimating what can happen in the future. That’s why it is “expected” after all. I wrote a few articles about the process…

    Financial Instruments 23
    IFRS Warranty

    How to account for warranties under IFRS 15?

    by Silvia

    Should you book a provision for warranties under IFRS? Or, is it a separate performance obligation and you should allocate some revenue to it? Find out here!

    Revenue Recognition 17

    How to Write Notes to Financial Statements under IFRS

    by Silvia

    Warren Buffett once said: “Other guys read Playboy. I read annual reports.” This is a profound statement indicating that Warren Buffett actually takes his time to go through a complete annual report, including the financial statements and notes. Thus, Mr. Buffett does NOT consider the…

    Financial Statements 8
    Variable Lease Payments IFRS16

    How to account for rentals depending on inflation and future sales?

    by Silvia

    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 Videos, Provisions and Other Liabilities 37

    IFRS Reporting in Hyperinflationary Economy (IAS 29)

    by Silvia

    How to report in hyperinflationary economy under IFRS in three steps: with the video!

    Financial Statements, IFRS Videos 35

    How to present leases under IFRS 16 in the statement of cash flows (IAS 7)

    by Silvia

    How to incorporate leases under IFRS 16 into the statement of cash flows – solved example with video.

    Financial Statements, IFRS Videos, Provisions and Other Liabilities 25

    Can you capitalize assets placed in customer’s premises?

    by Silvia

    How to account for assets which you gave for free to your clients for promotion purposes? Branded refridgerators, stands, displays, lights, signs – can you capitalize them? Find out here!

    Non-current Assets 8

    How to account for financial guarantees under IFRS 9?

    by Silvia

    What is a financial guarantee? What is it NOT? And, how to account for financial guarantees under IFRS 9? Learn here!

    Financial Instruments, IFRS Videos 72

    How to Account for Subsequent Expenditures in Agriculture?

    by Silvia

    How to account for veterinary costs, animal food, fertilizers, pesticides and other operating expenses in agriculture under IAS 41? Learn here!

    Accounting Policies and Estimates, Financial Statements, IFRS Videos 23
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