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    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 30

    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 11

    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 79

    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

    How to calculate impairment on intercompany loans?

    by Silvia

    How to determine the impairment on intercompany loans under IFRS 9? What are the special considerations in relation to groups and internal loans? Learn here!

    Consolidation and Groups, Financial Instruments 1

    How to prepare financial statements when going concern does NOT apply?

    by Silvia

    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!

    Current Assets, Financial Statements, IFRS Videos 26

    How to present a loan with breached covenants?

    by Silvia

    So, you have a long-term loan, you breached the covenants and it became repayable on demand. Is it current or non-current? Learn here!

    Financial Instruments, Financial Statements 5

    How to test hedge effectiveness under IFRS 9?

    by Silvia

    How to assess hedge effectiveness prospectively under IFRS 9? Do we need to calculate the hedge effectiveness retrospectively?

    Financial Instruments, IFRS Videos 21
    IFRS customer list

    Can we capitalize a customer list under IFRS?

    by Silvia

    If you purchase a customer list from someone else, can you actually capitalize it (recognize it as an asset)? Isn’t is just the same as the advertising expense? When can you capitalize a customer list under IFRS? Learn here!

    Non-current Assets 52

    How to present restricted cash under IFRS?

    by Silvia

    Advances from your clients received in cash… but you can’t use that cash. That’s just one example of restricted cash. How should you present it under IFRS?

    Financial Statements, IFRS Videos 27
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