Dear all this is just to inform you about an useful pdf file provided by www.iasplus.com that could help you to better understand the impacts on Financial Statement of last IFRS changes. In detail, this file illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that [...]
Dear all This is just to inform you that a new IFRS Portal is now available in Italian. Visit | http://www.ifrspmi.it Join | http://www.ifrspmi.it/wp-login.php?action=register Discuss | http://www.ifrspmi.it/wp-admin/post-new.php Info &#...
1. is it possible for an audit engagement agreement as a tripartite audit engagement contract: auditor, auditee (non-stock non-profit) and funder (funding agency)? 2. Can a funder (funding agency) enter into a bilateral audit engagement contract with an external auditor to audit a third party a non-stock non profi entity? 3. The new standard for [...]
Can the arrangement fee (agengy fees, structuring fee and legal charges) paid to obtain a long term loan be deferred and subsequently amortised over the tenure of the Loan? Kindly give references from IFRS. Regards, Ali
Dear members This is to inform you about an interesting IFRS Event in Zurich. 10% Discount for IFRSLIST members - Just quote VIP Code: KM6311ILEM-10%discount (See details in the Attached e-mail) Kind Regards Simone Salvi -------------------------------------------------------------------------------------------------- Infoline A quick reminder of the approaching discount deadline for IFRS for Insurers – Register by 13 November and [...]
Dear Sir/Madam, As part of my PhD in Applied Economic Sciences at the Vrije Universiteit Brussel (Free University of Brussels, Belgium), I examine the comparability of the consolidated financial statements of European listed companies. After the introduction of the International Financial Reporting Standards (IFRS) as from 2005, users of the consolidated financial statements of European [...]
Question for anyone that has dealt with this issue: As at its transition date, a company will need to review its assets (CGUs) for indicators of impairment. Some of the indicators suggested in IAS 36 refer to "the period". Some indicators are current - as of that date. I have assumed that "the period" refers [...]
I want to do a ifrs course but i m confused which one is better and have more recognition, ACCA or ICAEW. Please give me the good advice, it is very much related to my carrier
Hi all, Any idea on this please... a lease to own vehicle for two years. but a bank will finance the monthly lease fee. how should this be treated and booked? thanks! Brenda
Dear Experts, As we know that cash flow from operating activities includes changes in Accounts Paybles. This seems okay for a company having accounts payables related to company's normal operational expenses. But what if Accounts payable includes payable against normal operating expenses and payables against construction of buildings. Company's business is constrcution of buildings and [...]