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    Accounting for CAPEX threshold and its change under IFRS

    by Silvia

    What happens when you buy lots of assets below your capex threshold, but still high expense? And, should you revise your capex threshold retrospectively? Learn here!

    Accounting Policies and Estimates, Financial Statements, IFRS Videos, Non-current Assets 20

    Projected Unit Credit Method (IAS 19) with Example

    by Silvia

    Recently I got across the interesting question. One lady working for a company adopting IFRS for the first time asked me if they can still mark their financial statements as compliant with IFRS, if they do not apply projected unit credit method, but do apply…

    IFRS Videos, Provisions and Other Liabilities 8

    Contract Asset vs. Trade Receivable – What’s the Difference?

    by Silvia

    What is the difference between contract asset and receivable? When to book a contract asset and when a receivable? Learn here (with example)!

    Current Assets, Financial Instruments, IFRS Videos, Revenue Recognition 57
    Variable Lease Payments IFRS16

    How to account for rentals depending on inflation and future sales?

    by Silvia

    What if your lease payments depend on future sales, inflation, use of the asset, interest rate or other things – what should you do? How should you account for them under IFRS 16? Find out here!

    IFRS Videos, Provisions and Other Liabilities 28

    IFRS Reporting in Hyperinflationary Economy (IAS 29)

    by Silvia

    How to report in hyperinflationary economy under IFRS in three steps: with the video!

    Financial Statements, IFRS Videos 30

    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 23

    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 68

    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 15

    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 24

    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 17
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