025: Is a hotel an investment property under IAS 40?
How to classify any property (not just a hotel) if you use it for more purposes? And, what to do if you provide some additional services on top of rental? Find out here!
024: How to capitalize exchange differences on loan as borrowing costs?
Can you capitalize exchange differences on foreign currency loans as borrowing costs? If yes, then how? Please find out here!
023: How to match a government grant with costs for which the grant compensates?
How should you match the government grant with expenses for which it compensates? Sometimes, it’s not very straightforward and we need to apply our judgement and experience. Learn how to account for the grant revenue here!
022: Can you capitalize assets placed in customer’s premises?
How to account for assets which you gave for free to your clients for promotion purposes? Branded refridgerators, stands, displays, lights, signs – can you capitalize them? Find out here!
021: How to account for warranties under IFRS 15?
Should you book a provision for warranties under IFRS? Or, is it a separate performance obligation and you should allocate some revenue to it? Find out here!
020: How to account for gift cards?
How to account for sale of gift cards? What do to when the customers don’t redeem them? Find out here!
019: Can you capitalize rental expenses of land?
Can you capitalize rental expenses of land under IFRS? And what about the rental of the temporary offices? Find out here!
018: How to account for income from loan application fees?
How to account for the loan origination fees or the loan servicing fees? In profit or loss? Amortize? Find out here!
016: How to calculate impairment on intercompany loans?
How to determine the impairment on intercompany loans under IFRS 9? What are the special considerations in relation to groups and internal loans? Learn here!
014: How to present a loan with breached covenants?
So, you have a long-term loan, you breached the covenants and it became repayable on demand. Is it current or non-current? Learn here!
