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    IFRS 16 Discount rate

    How to determine the discount rate for lessees under IFRS 16?

    by Silvia

    Can you use the same incremental borrowing rate for all your leases under IFRS 16? Why can’t you use your own implicit rate in the lease if you are a lessee? Learn here!

    Provisions and Other Liabilities 39
    IAS12 Tax rates

    Deferred tax when different tax rates apply

    by Silvia

    What if the tax rate on capital gains is different from the tax rate on profit? How to calculate deferred tax on assets that will be recovered via both use and sale? Learn here!

    Provisions and Other Liabilities 5
    IFRS 16 lease term

    What is the lease term of cancellable property rental contracts under IFRS 16?

    by Silvia

    What is the lease term under IFRS 16? How to account for definite or indefinite lease term with 2-months notice period? Learn here.

    Provisions and Other Liabilities 43

    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 10
    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 35

    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 25

    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 6

    Example: Leases under IFRS 16 during COVID-19

    by Silvia

    The pandemics of coronavirus, or COVID-19 has been here for a while and after the first shock of its quick spread and effect on people’s health, we are all seeing its economic consequences. In order to stop the spread, governments in many countries ordered complete…

    Provisions and Other Liabilities 69

    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

    IFRS 2 – How to Calculate Fair Value for Share Based Payments

    by Silvia

    Note: This article is a guest post and its author asked me not to reveal his name, so he stays anonymous. IFRS 2 Share-based Payment (the “Standard”) is the financial reporting standard dealing with share based payments. It was first introduced in 2005, and is…

    Provisions and Other Liabilities 0
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