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    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 72

    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 23

    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 20

    How to present restricted cash under IFRS?

    by Silvia

    Advances from your clients received in cash… but you can’t use that cash. That’s just one example of restricted cash. How should you present it under IFRS?

    Financial Statements, IFRS Videos 27

    How to account for contracts to buy commodities with future delivery (own use)?

    by Silvia

    When you purchase a commodity with future delivery for fixed price, should you account for it as for derivative under IFRS 9? Or as a purchase of inventories (“own-use” contract)? Find out here with example included.

    Current Assets, Financial Instruments, IFRS Videos 17

    How to account for investment in gold under IFRS?

    by Silvia

    The truth is that there is no specific IFRS related to precious metals. What to do when you buy gold and other metals to store value? Learn here!

    Accounting Policies and Estimates, Current Assets, Financial Instruments, IFRS Videos 19

    How to account for dividends paid to employees?

    by Silvia

    The accounting for the dividends paid to employees depends on whether the employee is a shareholder or not; and whether the dividend was paid out to employees in their capacity of shareholders. Learn more here.

    IFRS Videos, Provisions and Other Liabilities 8

    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

    Can you capitalize demolition cost under IFRS?

    by Silvia

    If you acquired land with some old building and you plan to demolish that building, how should you treat the demolition cost and the carrying amount of old building? Can you capitalize it to the new asset? Or expense it? It depends…

    IFRS Videos, Non-current Assets 15
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