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    Can we classify loans with variable interest at amortized cost?

    by Silvia

    Variable interest with cap/floor, full recourse, inflation-linked interest, collaterals – can you still classify these loans as at amortized cost?

    Financial Instruments, IFRS Videos 20

    Coronavirus and IFRS – What is happening?

    by Silvia

    Over past few months, coronavirus became the most mentioned word everywhere. No wonder – not only it takes lives of our dear ones, but it also affects our daily life in many different ways. In many countries, people cannot go to work, kids cannot go…

    Accounting Policies and Estimates, Financial Instruments, Financial Statements, Non-current Assets 64

    Measuring expected credit loss: Loss rate vs. Probability of default

    by Silvia

    Some time ago I published an article about calculating bad debt provision in line with IFRS 9. Precisely speaking, it was about measuring expected credit loss using simplified approach for trade receivables – just to be on the safe side. Since then, I keep receiving…

    Financial Instruments 58

    How to Account for Cryptocurrencies in line with IFRS

    by Silvia

    Cryptocurrencies + their accounting under IFRS explained very clearly. Video included!

    Financial Instruments, IFRS Videos, Non-current Assets 41

    Example: Expected Credit Loss on Interest-free On-demand Loan

    by Silvia

    Let’s face the truth: most intercompany loans (or at least many of them) are special in some way: They are undocumented – a parent simply sends cash to a subsidiary with no contract whatsoever and no one has an idea what the terms of the…

    Consolidation and Groups, Financial Instruments 30

    Expected Credit Loss on Intercompany Loans

    by Silvia

    Should you ever recognize impairment, or a provision on your intercompany loan (if you are a lender, of course)? Why would you do that when all intercompany balances are eliminated on consolidation and there’s nothing left in the consolidated financial statements – no loan, no…

    Financial Instruments 17

    IFRS 9: An Auditor’s Perspective

    by Silvia

    The end of 2018 spelled out relief for most accounting and financial modelling experts responsible for the implementation of IFRS 9: all necessary changes to accounting policies, models and methodologies were designed and enforced, all in time for a lovely Christmas break at the end…

    Financial Instruments, Other Topics 0

    IFRS 2019 Update: Major changes you should be aware of

    by Silvia

    Here we go again – another year has started and a number of changes or amendments of IFRS came into effect. I am pretty sure that you are aware of the biggest ones like new IFRS 16, but let me sum up all the new…

    Accounting Policies and Estimates, Consolidation and Groups, Financial Instruments, Financial Statements, Provisions and Other Liabilities, Revenue Recognition 37
    IAS32PresentationFinancialInstruments

    How to Present Financial Instruments under IAS 32

    by Silvia

    There are three IFRS covering the area of the most complex IFRS topic – financial instruments: IAS 32 Presentation of Financial Statements – this standard contains basic definitions and rules for presenting of financial instruments; IFRS 7 Financial Instruments: Disclosures – here, you can find…

    Financial Instruments, IFRS Videos 35

    How to account for intercompany loans under IFRS

    by Silvia

    How to account for intercompany loans under IFRS when there is no documentation, loans are not at commercial terms or there is no fixed repayment date? Learn here!

    Consolidation and Groups, Financial Instruments 92
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