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	<title>IFRS LIST.com &#187; FAIR VALUE</title>
	<atom:link href="http://www.ifrslist.com/category/fair-value/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<item>
		<title>Accounting changes for minority investments?</title>
		<link>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/</link>
		<comments>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/#comments</comments>
		<pubDate>Tue, 22 Feb 2011 16:30:06 +0000</pubDate>
		<dc:creator>jberg123</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IFRS FOR BANKS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2734</guid>
		<description><![CDATA[There is apparently an accounting change coming in next year affecting the way financial services (and possibly other) companies account for minority interests. I understand this may require companies to treat a minority investment as a trading/available for sale investment rather than an equity investment at present. Has anyone heard of this? I've tried to verify this with very little success.


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-minority-interest/' rel='bookmark' title='Permanent Link: Minority Interest'>Minority Interest</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/minority-interest-2/' rel='bookmark' title='Permanent Link: Minority interest'>Minority interest</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/' rel='bookmark' title='Permanent Link: Equity accounting.'>Equity accounting.</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Revaluation of PPE – VALUATION APPROACH- IAS 16</title>
		<link>http://www.ifrslist.com/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</link>
		<comments>http://www.ifrslist.com/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/#comments</comments>
		<pubDate>Tue, 30 Nov 2010 17:32:02 +0000</pubDate>
		<dc:creator>H</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IAS 16]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2578</guid>
		<description><![CDATA[IF INCOME APPROACH IS CONSIDERED IN PREVIOUS YEARS FOR COMPLATED PROPERTIES AND NOW DURING REVALUATION A NEWLY CONSTRUCTED PROPERTY IS INCLUDED THEN HOW INCOME APPROACH WOULD BE APPLIED FOR NEWLY CONSUTRCUTED WHICH IS NOT YET LEASED.
Can cost approach ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/08/16/revaluation-of-leasehold-land/' rel='bookmark' title='Permanent Link: Revaluation of Leasehold land'>Revaluation of Leasehold land</a></li>
<li><a href='http://www.ifrslist.com/2010/04/02/project-cost-leased-land/' rel='bookmark' title='Permanent Link: Project cost &#8211; Leased land'>Project cost &#8211; Leased land</a></li>
<li><a href='http://www.ifrslist.com/2009/11/04/project-costs-land-lease/' rel='bookmark' title='Permanent Link: Project costs-Land lease'>Project costs-Land lease</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/feed/atom/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Real Estate Fair Value Accounting</title>
		<link>http://www.ifrslist.com/2010/06/22/reit_real-estate-fair-value-accounting/</link>
		<comments>http://www.ifrslist.com/2010/06/22/reit_real-estate-fair-value-accounting/#comments</comments>
		<pubDate>Tue, 22 Jun 2010 08:45:28 +0000</pubDate>
		<dc:creator>KK</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[Real Estate]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/06/reit_real-estate-fair-value-accounting/</guid>
		<description><![CDATA[I came to know REIT sector in US will see a drastic change after adoptiong IFRS. How the Arms Length Price in Fair Value accounting is computed? Do we need depend on any excel templates for this? please suggest !


Related posts:IASeminars Course 3200: International Public Sector Accounting Standards (IPSAS) – Accrual Basis  – Washington DC – 22th February 2012
Fair value model for PPE
IAS 39 &#038; IFRS 7



Related posts:<ol><li><a href='http://www.ifrslist.com/events/2011/11/24/iaseminars-course-3200-international-public-sector-accounting-standards-ipsas-accrual-basis-washington-dc/' rel='bookmark' title='Permanent Link: IASeminars Course 3200: International Public Sector Accounting Standards (IPSAS) – Accrual Basis  – Washington DC – 22th February 2012'>IASeminars Course 3200: International Public Sector Accounting Standards (IPSAS) – Accrual Basis  – Washington DC – 22th February 2012</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/fair-value-model-for-ppe/' rel='bookmark' title='Permanent Link: Fair value model for PPE'>Fair value model for PPE</a></li>
<li><a href='http://www.ifrslist.com/2009/03/25/ias-39-ifrs-7/' rel='bookmark' title='Permanent Link: IAS 39 &#038; IFRS 7'>IAS 39 &#038; IFRS 7</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Speculative trading position on accrual accounted asset?</title>
		<link>http://www.ifrslist.com/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</link>
		<comments>http://www.ifrslist.com/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/#comments</comments>
		<pubDate>Thu, 28 Jan 2010 11:01:58 +0000</pubDate>
		<dc:creator>BD_83</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[SPECULATIVE TRADING]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1594</guid>
		<description><![CDATA[Hello all,
We have several positions of ‘commodity storages’ in our portfolio (oil storage tanks, underground gas storages, coal reserves…). These storages are considered as assets and are valued at a typical average winter/summer commodity spread (buy summer, sell winter). The complete portfolio is accounted using the “accrual” method. Within the trading business these spreads are also referred to as intrinsic value of a storage.
We are considering trading positions on these assets in the future&#8230; This implies that traders should be possible to take daily &#8217;speculative&#8217; positions on assets assigned in our physical ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/27/asset-held-for-resale/' rel='bookmark' title='Permanent Link: Asset held for resale'>Asset held for resale</a></li>
<li><a href='http://www.ifrslist.com/2010/01/09/latest-ias-39-treatment-on-forward-contracts/' rel='bookmark' title='Permanent Link: Latest IAS 39 treatment on forward contracts'>Latest IAS 39 treatment on forward contracts</a></li>
<li><a href='http://www.ifrslist.com/2009/03/10/how-to-account-intragroup-trading-under-business-combination/' rel='bookmark' title='Permanent Link: How to account intragroup trading under Business combination'>How to account intragroup trading under Business combination</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Latest IAS 39 treatment on forward contracts</title>
		<link>http://www.ifrslist.com/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</link>
		<comments>http://www.ifrslist.com/2010/01/09/latest-ias-39-treatment-on-forward-contracts/#comments</comments>
		<pubDate>Sat, 09 Jan 2010 04:18:42 +0000</pubDate>
		<dc:creator>Michael_jay</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IFRSLIST.COM]]></category>
		<category><![CDATA[FORWARD CONTRACTS]]></category>
		<category><![CDATA[IAS 39]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1549</guid>
		<description><![CDATA[Hello to all IFRS expert,
I would like to clarify the IAS 39 accounting entries for a forward contract.
My company currently open LC for purchase of machinery from japan for our trading business on 11 March 2010. Due to forex volatility, we entered into a forward contract for Japanese Yen. Say the yen amount is JPY25,000,000 @ 3.789 (for malaysia) maturity on 10 January 2011.
What is the double entry ? Is it correct that we debit financial assets at RM947,250 (Yen x 3.789/100) and credit financial liability RM947,250 at the same ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/06/02/accounting-entries-for-forward-contract/' rel='bookmark' title='Permanent Link: Accounting Entries for Forward Contract'>Accounting Entries for Forward Contract</a></li>
<li><a href='http://www.ifrslist.com/2009/03/22/ias-23-borrowing-cost-capitalization/' rel='bookmark' title='Permanent Link: IAS 23 &#8211; Borrowing cost capitalization'>IAS 23 &#8211; Borrowing cost capitalization</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/cash-hedging/' rel='bookmark' title='Permanent Link: Cash hedging'>Cash hedging</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/01/09/latest-ias-39-treatment-on-forward-contracts/feed/</wfw:commentRss>
		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>IFRS treatment for interest free loans</title>
		<link>http://www.ifrslist.com/2009/11/04/ifrs-treatment-for-interest-free-loans/</link>
		<comments>http://www.ifrslist.com/2009/11/04/ifrs-treatment-for-interest-free-loans/#comments</comments>
		<pubDate>Wed, 04 Nov 2009 21:36:35 +0000</pubDate>
		<dc:creator>77Quarterback</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1485</guid>
		<description><![CDATA[ACo, an offshore company, makes non-interest bearing loans of $10m in FY00, to ZCo a related entity in a tax paying jurisdiction. Repayment terms are 5 equal annual installments from FY05, ending FY10.
Whilst i agree that one would generally FV the loan by discounting the future receivables to PV using market rates, what would one do with the difference between the PV (say $8m) and the $10m? I think one would immediately recognise that &#8220;unearned interest&#8221; of $2m in the income statement as a Dr, and in future years recognise the PV ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/09/05/interest-free-loan/' rel='bookmark' title='Permanent Link: Interest free loan'>Interest free loan</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/minority-interest-2/' rel='bookmark' title='Permanent Link: Minority interest'>Minority interest</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/ias-23-borrowing-costs-interest-free-loans/' rel='bookmark' title='Permanent Link: IAS 23 Borrowing costs &#8211; Interest-free loans'>IAS 23 Borrowing costs &#8211; Interest-free loans</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Sale of subsidiary</title>
		<link>http://www.ifrslist.com/2009/11/02/sale-of-subsidiary-2/</link>
		<comments>http://www.ifrslist.com/2009/11/02/sale-of-subsidiary-2/#comments</comments>
		<pubDate>Mon, 02 Nov 2009 09:39:14 +0000</pubDate>
		<dc:creator>bchew69</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[ACCOUNTING]]></category>
		<category><![CDATA[sale of subidiary]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1473</guid>
		<description><![CDATA[Company ABC and Company DEF both own Company XYZ (50%0 each). Company XYZ in turn owns subsidiary GHI (100%) and subsidiary XYZ (100%). Company ABC sells it s share in Company XYZ to Company DEF for a consideration of $1 and in turn buys 100% share of subsidiary GHI for $100,000. How do I account for sale of subsidiary GHI in Company XYZ&#8217;s accounts?
 
Please help!


Related posts:Sale of subsidiary
Deemed sale of subsidiary
Accounts Receivables collection through sale of assets



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<li><a href='http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/' rel='bookmark' title='Permanent Link: Deemed sale of subsidiary'>Deemed sale of subsidiary</a></li>
<li><a href='http://www.ifrslist.com/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/' rel='bookmark' title='Permanent Link: Accounts Receivables collection through sale of assets'>Accounts Receivables collection through sale of assets</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>IASB update &#8211; setoff of financial liability agaist own issued shares</title>
		<link>http://www.ifrslist.com/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</link>
		<comments>http://www.ifrslist.com/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/#comments</comments>
		<pubDate>Sat, 08 Aug 2009 16:21:01 +0000</pubDate>
		<dc:creator>Expert</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1380</guid>
		<description><![CDATA[Dear members,
IASB has issued an exposure draft which is open for comment till September 7, 2009. This IFRIC discusses the treatment when a company will issue its own shares to settle some or all of its liabilities.
The exposure draft talks about the right to acquire own equity instruments.
The draft can be accessed at the following location;
http://www.iasb.org/NR/rdonlyres/974EE382-6274-4294-A92B-230D0504C26E/0/IFRICD25.pdf
Comments can be sent in at the following address;
http://www.iasb.org/Current+Projects/IFRIC+Projects/IFRIC+D25+Extinguishing+Financial+Liabilities+with+Equity+Instruments/Draft+Interpretation+and+comment+letters/Draft+Interpretation+and+comment+letters.htm
Expert (http://www.theaccountantsdesk.com)


Related posts:Live web presentation introducing the exposure draft on Fair Value Measurement &#8211; 30 June 2009
IASeminars Course 3281: International Public Sector Accounting Standards (IPSAS) – Hot Topics ...


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<li><a href='http://www.ifrslist.com/events/2011/11/29/iaseminars-course-3281-international-public-sector-accounting-standards-ipsas-hot-topics-and-technical-update-2-days-washington-dc/' rel='bookmark' title='Permanent Link: IASeminars Course 3281: International Public Sector Accounting Standards (IPSAS) – Hot Topics and Technical Update – Washington DC – 27th February 2012 (2 days)'>IASeminars Course 3281: International Public Sector Accounting Standards (IPSAS) – Hot Topics and Technical Update – Washington DC – 27th February 2012 (2 days)</a></li>
<li><a href='http://www.ifrslist.com/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/' rel='bookmark' title='Permanent Link: IFRS Update &#8211; Essential Update for 2009 &#038; 2010 Financial Statements &#8211; SAVE up to £675 (Register by the 4th Sept 2009)'>IFRS Update &#8211; Essential Update for 2009 &#038; 2010 Financial Statements &#8211; SAVE up to £675 (Register by the 4th Sept 2009)</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Live web presentation introducing the exposure draft on Fair Value Measurement &#8211; 30 June 2009</title>
		<link>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</link>
		<comments>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/#comments</comments>
		<pubDate>Sat, 20 Jun 2009 10:50:29 +0000</pubDate>
		<dc:creator>asadlarik3</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1359</guid>
		<description><![CDATA[In May 2009 the IASB published an exposure draft on Fair Value Measurement.
Stephen Cooper, Member of the Board, Hilary Eastman, Project Manager and Henri Venter, Assistant Project Manager, will be introducing the exposure draft in a live web presentation on 30 June 2009 followed by a question and answer session. The exposure draft is open for comment until 28 September 2009.
The web presentation and the question and answer sessions will be recorded and made available on the project website soon after the presentation.
Register to participate
Each presentation, including the question and answer session, is expected to ...


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<li><a href='http://www.ifrslist.com/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/' rel='bookmark' title='Permanent Link: Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)'>Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)</a></li>
<li><a href='http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/' rel='bookmark' title='Permanent Link: IASeminars courses &#8211; Save 10% on total order as IFRSLIST.com member within June 30, 2009.'>IASeminars courses &#8211; Save 10% on total order as IFRSLIST.com member within June 30, 2009.</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Hedging activities</title>
		<link>http://www.ifrslist.com/2008/12/15/hedging-activities/</link>
		<comments>http://www.ifrslist.com/2008/12/15/hedging-activities/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:18:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[HEDGE]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-hedging-activities/</guid>
		<description><![CDATA[Hi AllI need your help. Can anyone give me an example about fair value
hedge of AFS Bond by using Interest rate swap?Thank in advance.Mac


Related posts:Cash hedging
Loss on interest rate swap can be capitalized?
IFRS 32/39 (No) Hedge accounting



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<li><a href='http://www.ifrslist.com/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/' rel='bookmark' title='Permanent Link: Loss on interest rate swap can be capitalized?'>Loss on interest rate swap can be capitalized?</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/ifrs-3239-no-hedge-accounting/' rel='bookmark' title='Permanent Link: IFRS 32/39 (No) Hedge accounting'>IFRS 32/39 (No) Hedge accounting</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Fair value model for PPE</title>
		<link>http://www.ifrslist.com/2008/08/28/fair-value-model-for-ppe/</link>
		<comments>http://www.ifrslist.com/2008/08/28/fair-value-model-for-ppe/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:29:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PPE]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-fair-value-model-for-ppe/</guid>
		<description><![CDATA[The company should have used the (IAS 16) from the beginning, as this is illiquid investment.
Any way it is possible to apply the cost principle instead of the value, but there should be a reversal of the previouse capital earnnings recognized under ( IAS 40).
In addition a footnote disclosure stating all the effects and details of the principle changes.
Regards
A.A . Rahman




Dear All,
Please guide me on the below
A Company is having land on which construction is going on. The intention of the company is to let it out for the rental ...


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