Building was capitalised 5 years before and it has been depreciated for half of its life. after 5 years, as a settlement, substantial amount is not to be paid to the supplier which was capitalised originally.
Amount which is no more payable to supplier, how should we do the accounting adjustment-
1. can we take as an other income in Profit and loss account of curent period
2 or we should adjust the building value downward and future depreciation is reduced.
3. or last 5 years over depreciation is reversed in current year and …

Course Summary
This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two specialist instructors. The program includes the latest pronouncements, and participants will b…

Course Summary
This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two specialist instructors. The program includes the latest pronouncements, and participants will b…

Looking for a course that will update you on the recent accounting changes, and also earn you some professional development points (CPD)?
Check out our well-established accounting update courses.
The IFRS 2012 Update

London: 7-8 March 2012
23-…

Course Summary
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-da…

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other re…

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other re…

Course Summary
This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS.
Course topics, presented using real-world financial statements and extensive examples, include the differences betwe…

Course Summary
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which…

Course Summary
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including thos…

Course Summary
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements.
The program covers, through the use of illustrative financial statements and exercises:

Sources of US GAAP
GAAP …

Course Summary
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and exten…

Course Summary
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and exten…

Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world applicat…

Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world applicat…

Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world applicat…

Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world applicat…

Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world applicat…

Course Summary
This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two specialist instructors. The program includes the latest pronouncements, and participants will b…

Course Summary
This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two specialist instructors. The program includes the latest pronouncements, and participants will b…

Course Summary
This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensiv…

Dear all I suggest you an useful newsletter published by Deloitte (iasplus.com) that provides a high level overview of new and revised Standards and Interpretations that are effective for December 2011 and later accounting periods. http://www.iasplus.c…

List of useful info, resources and documents available on other websites about IAS 23 – Borrowing Costs. Summary of IAS 23 – IASPlus Full Text of the IAS 23 as at 31 December 2010 provided by IASB (You need to register) Other useful … Cont…

List of useful info, resources and documents available on other websites about IAS 21 – The Effects of Changes in Foreign Exchange Rates. Summary of IAS 21 – IASPlus Full Text of the IAS 21 as at 31 December 2010 provided by … Continue read…

List of useful info, resources and documents available on other websites about IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Summary of IAS 20 – IASPlus Full Text of the IAS 20 as at 31 December 2010 provided …