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    IFRS 13 Fair Value Machine

    How to determine the fair value of a machine?

    by Silvia

    Market prices of most non-financial assets are usually not available, because these assets might be outdated or highly customized or simply not traded on the market. How do you set the fair value of these assets in this case? Learn here!

    Non-current Assets 14
    How to account for artwork under IFRS

    How to Account for Artwork under IFRS

    by Silvia

    A few weeks ago I visited our dentist together with my little 4-year old girl just to check up everything’s OK with her little teeth. While we were sitting in the waiting room, my little one playing with the small teeth replicas (OMG!), I looked…

    Accounting Policies and Estimates, Current Assets, Non-current Assets 60
    IFRSChanges2014

    Top 5 IFRS 2014 and 2013 Changes

    by Silvia

    The year 2013 started off with some really significant IFRS amendments that you need to take into account when preparing your IFRS financial statements as at 31 December 2013. Although these changes should be applied in the year 2013 for the first time, you also…

    Consolidation and Groups, Financial Instruments, IFRS Videos, Provisions and Other Liabilities 16
    IFRS 13 Fair Value Measurement

    IFRS 13 Fair Value Measurement

    by Silvia

    Many IFRS standards require you to measure the fair value of some items. Just name the examples: financial instruments, biological assets, assets held for sale and many other. In the past, there was limited guidance on how to set fair value; the guidance was spread…

    Financial Instruments, IFRS Videos 55

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