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    025: Is a hotel an investment property under IAS 40?

    by Silvia

    How to classify any property (not just a hotel) if you use it for more purposes? And, what to do if you provide some additional services on top of rental? Find out here!

    Non-current Assets, Podcasts 6

    024: How to capitalize exchange differences on loan as borrowing costs?

    by Silvia

    Can you capitalize exchange differences on foreign currency loans as borrowing costs? If yes, then how? Please find out here!

    Non-current Assets, Podcasts 5
    Intangible assets

    IAS 38: Intangible Asset or Expense?

    by Silvia

    Recently I had an argument with auditors of one company related to the customer list they bought. The company paid significant amount of cash for the list of customers of telecommunications. The list contained the names, addresses and phone numbers of all the clients. And,…

    Non-current Assets 131

    023: How to match a government grant with costs for which the grant compensates?

    by Silvia

    How should you match the government grant with expenses for which it compensates? Sometimes, it’s not very straightforward and we need to apply our judgement and experience. Learn how to account for the grant revenue here!

    Non-current Assets, Podcasts 1

    022: 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, Podcasts 8

    021: 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!

    Podcasts, Revenue Recognition 16

    020: How to account for gift cards?

    by Silvia

    How to account for sale of gift cards? What do to when the customers don’t redeem them? Find out here!

    Podcasts, Revenue Recognition 22

    019: Can you capitalize rental expenses of land?

    by Silvia

    Can you capitalize rental expenses of land under IFRS? And what about the rental of the temporary offices? Find out here!

    Non-current Assets, Podcasts 18

    How to Consolidate Special Purpose Entity

    by Silvia

    I lost my first serious job in Arthur Andersen in 2001. I was devastated, because I really loved that job. Yes, it was full of hard work and long overtimes, but it was the best accounting and auditing school ever. How did I lose my…

    Consolidation and Groups, Financial Statements 57

    018: How to account for income from loan application fees?

    by Silvia

    How to account for the loan origination fees or the loan servicing fees? In profit or loss? Amortize? Find out here!

    Financial Instruments, Podcasts 45
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