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    IAS 10 Events After the Reporting Period

    by Silvia

    The standard IAS 10 has been here for a long time. In fact, it is one of the oldest standards in place. It is sweet and short and often it is seen as a minor thing compared to other complex standards. However, the ongoing pandemic…

    Financial Statements, 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

    How to Measure Fair Value in Agriculture – IAS 41 and IFRS 13

    by Silvia

    Agriculture is a huge sector, significantly contributing to the world’s GDP. According to the World Bank, in 2018 the value added in the agricultural sector represented 10.39% on total GDP in average – which is HUGE! After all, we all need to eat. Besides its…

    Accounting Policies and Estimates, Current Assets, Financial Statements, Non-current Assets 18

    Example: IAS 33 EPS and Rights Issue

    by Silvia

    Step-by-step calculation of earnings per share in line with IAS 33 for the rights issue.

    Financial Statements 16

    Adopting IFRS 16 – What Is The Best Option For You?

    by Silvia

    Let’s compare different transition options that you have when adopting IFRS 16 in your company. Let’s see what they are, which one is easier and which one has the smallest impact on your equity.

    Financial Statements, Provisions and Other Liabilities 44

    Conceptual Framework for the Financial Reporting 2018

    by Silvia

    The summary of the Conceptual Framework for Financial Reporting 2018 – with VIDEO!!!

    Financial Statements, IFRS Videos 45

    How to make a change in functional currency

    by Silvia

    Some time ago I was a part of an audit team auditing the financial statements of a medium-sized manufacturing company. When we received the trial balance of that client, we spotted something strange: There were loads of transactions in a foreign currency and resulting impact…

    Financial Statements, Foreign Currency 30

    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 36
    Disposal of subsidiary IFRS 10

    Example: IFRS 10 Disposal of Subsidiary

    by Silvia

    Some time ago I published an article with an example of very simple method of consolidating a parent and a subsidiary. This article still applies and you can learn the basic steps and methodology of consolidation with a nice video in it. Many of my…

    Consolidation and Groups, Financial Statements 68

    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
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