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    IFRS 2019 Update: Major changes you should be aware of

    by Silvia

    Here we go again – another year has started and a number of changes or amendments of IFRS came into effect. I am pretty sure that you are aware of the biggest ones like new IFRS 16, but let me sum up all the new…

    Accounting Policies and Estimates, Consolidation and Groups, Financial Instruments, Financial Statements, Provisions and Other Liabilities, Revenue Recognition 36

    024: How to capitalize exchange differences on loan as borrowing costs?

    by Silvia

    Can you capitalize exchange differences on foreign currency loans as borrowing costs? If yes, then how? Please find out here!

    Non-current Assets, Podcasts 5
    IAS 23 Borrowing Costs

    How to Capitalize Borrowing Costs under IAS 23

    by Silvia

    Should you capitalize or not? When it comes to determining the cost of your assets, most standards ask to include all directly attributable items. What about interest and other borrowing costs? Did you know that if you have 10 dollars in your pocket and no…

    Current Assets, Non-current Assets 182

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