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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

    011: Should we create a provision for major overhauling?

    by Silvia

    How to deal with anticipated major repairs, maintenance, overhauling, regular replacement of small parts and similar items under IFRS? Find out here!

    Non-current Assets, Podcasts 12

    009: Can we capitalize a customer list under IFRS?

    by Silvia

    If you purchase a customer list from someone else, can you actually capitalize it (recognize it as an asset)? Isn’t is just the same as the advertising expense? When can you capitalize a customer list under IFRS? Learn here!

    Non-current Assets, Podcasts 48
    Directly Attributable Costs IFRS

    What are directly attributable costs?

    by Silvia

    When you acquire a long-term asset, you can include directly attributable costs to the initial measurement of its cost. Although IFRS define directly attributable expenses quite clearly and provide a few examples, there are many different items we are not sure about. In this article,…

    Most popular, Non-current Assets 218
    IAS16PPECostLL

    Can you capitalize it as PPE or not?

    by Silvia

    Is it an item of property, plant and equipment or a part of its cost? Or is it a piece of inventories instead? Or just an expense that goes straight in profit or loss? Hmmm, what about an intangible asset? In 90% of all cases,…

    Current Assets, Non-current Assets 454

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