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CPDbox - Making IFRS Easy
  • Articles
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The Best of IFRSBox

The Best of CPDbox 2015

by Silvia

The year-end is coming closer and closer; the closings have already started to push their pressure on all of us, the exam season approaches and we live the busy lives. I know that this part of the year is usually the second busiest for any…

Current Assets, Financial Instruments, Foreign Currency, Revenue Recognition 67
IFRS 7 Risk Analysis

The Quick Guide to IFRS 7 Risk Disclosures

by Silvia

The financial instruments belong to the most complicated and difficult areas in IFRS and therefore, I dedicated many articles to making the things understandable a bit. However, until now, we haven’t even touched the complexity of the disclosures about financial instruments as required by IFRS…

Financial Instruments 10
Current or non-current IFRS

Current or Non-Current?

by Silvia

Most balance sheets present individual items in distinction to current and non-current (except for banks and similar institutions). This seems so basic and obvious that most of us do not really think about classifying individual assets and liabilities as current and non-current. We do it…

Current Assets, Financial Instruments, Financial Statements, Non-current Assets 107
IFRS employee loans

How to Account for Employee Loans (interest-free or below-market interest)

by Silvia

After I wrote an article about capitalizing borrowing cost, I got a lot of e-mails asking me actually HOW to account for loans that do not bear the interest rate reflecting market conditions. In other words, how to account for loans at below-market interest rate,…

Financial Instruments, Provisions and Other Liabilities 169
IFRS in banks

IFRS for Banks and Financial Institutions

by Silvia

If you work for a bank or any other financial institution, then you are very well aware of the fact that IFRS is a little bit different there. OK, not quite like that: IFRS is still the same, just the way how you use it…

Financial Instruments, Financial Statements 55
Ignoring hedging

How Ignoring Hedging Can Hurt Your Business

by Silvia

Hedge accounting has a reputation as being one of the most difficult areas for people to get to grips with, which is a shame because it is a very useful accounting “technology”. You can find several articles related to basics of hedge accounting in line…

Financial Instruments 9
PrepaymentsForeignCurrencyIFRSL

Accounting for Prepayments in Foreign Currency under IFRS

by Silvia

Last update: 2023 Transactions in foreign currencies are sometimes a nightmare. Obviously, we are trading with each other, our own currencies are different and foreign exchange rates are jumping up and down constantly. We are all aware of basic rules with regard to selection of…

Financial Instruments, Foreign Currency 107
IFRSChanges2014

Top 5 IFRS Changes Adopted in 2014

by Silvia

The year 2014 brought us some very significant changes in IFRS. While some changes might not give you a hard time to adopt, the other changes can cost you a lot of money and time to make them effective in your company. The year 2014…

Consolidation and Groups, Financial Instruments, IFRS Videos 11
Expected credit loss IFRS 9

How New Impairment Rules in IFRS 9 Affect You

by Silvia

In July 2014, the standard IFRS 9 was finally completed and the latest amendments brought us new impairment rules (besides the other things). In my humble opinion, new impairment rules will cause a lot of headaches for mainly financial institutions. Why? Well, they will have…

Financial Instruments 124
CFhedgeFVhedgeIFRS

Difference Between Fair Value Hedge and Cash Flow Hedge

by Silvia

The first thing you need to do before you even start to play with hedge accounting is to determine the TYPE of hedge relationship that you’re dealing with. Why? Because: the type of hedge determines your accounting entries. Make no mistake here. If you incorrectly…

Financial Instruments, Most popular 244
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