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    Impairment Test in the Covid-19 Pandemic

    by Silvia

    Here we are, another year comes closer to its and – and what a year! Pandemic entered into our lives in early 2020 and we all must admit it – this was totally new experience, since only older generations can remember similar situation. Yes, it…

    Non-current Assets 7

    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
    Disposal of subsidiary IFRS 10

    Example: IFRS 10 Disposal of Subsidiary

    by Silvia

    Some time ago I published an article with an example of very simple method of consolidating a parent and a subsidiary. This article still applies and you can learn the basic steps and methodology of consolidation with a nice video in it. Many of my…

    Consolidation and Groups, Financial Statements 68

    037: Accounting for the sales of software licenses with subsequent updates

    by Silvia

    How to apply 5-step model of IFRS 15 to the licenses of intellectual property? Are there any special considerations? Learn here!

    Podcasts, Revenue Recognition 19

    Example: Construction contracts under IFRS 15

    by Silvia

    How to account for construction contracts under IFRS 15? Learn here on a complex solved example with calculations and journal entries!

    Revenue Recognition 113

    026: Accounting for transfer of owner-occupied property under revaluation model to investment property

    by Silvia

    What to do with revaluation surplus when transferring your PPE to investment property? How to account for it at the date of transfer and subsequently? Learn here!

    Non-current Assets, Podcasts 20

    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

    021: How to account for warranties under IFRS 15?

    by Silvia

    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!

    Podcasts, Revenue Recognition 16

    020: How to account for gift cards?

    by Silvia

    How to account for sale of gift cards? What do to when the customers don’t redeem them? Find out here!

    Podcasts, Revenue Recognition 22
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