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AUDIT, CONSOLIDATION, DOCUMENTS, EVENTS, FINANCIAL INSTRUMENTS, IAS 16, IFRS, OTHER IFRS, TRAINING, UK, USA »

[3 May 2013 | One Comment | 666 views]
IFRS LIST.com 2013-05-03 20:08:51

Hello everyone!
Can somebody help me?  Which public companies provide their reports both in accordance with IFRS and GAAP ?
Thank you beforehand for help!

DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 39 »

[23 Aug 2012 | No Comment | 106 views]
Accounting for Forward Exchange contract

Can some one tell me the accounting treatment for above subjact?

DOCUMENTS, FINANCIAL INSTRUMENTS, HEDGING, IFRS »

[28 Mar 2012 | No Comment | 1,079 views]
IFRS FX contract treatment

I would like to receive inputs on this query, thanks in advance.
A company based in India wants to buy goods from company based in Europe. Following scenario can be assumed
01.03.2012 : A deal was done = The company in India would buy100 EUR (purchase…

DOCUMENTS, EVENTS, FINANCIAL INSTRUMENTS, IFRS 9, REST OF EUROPE, ZURICH »

[22 Mar 2012 | Comments Off | 34 views]
IFRS 9 Zurich Summit, May 2012

IFRS 9 Zurich Summit
Hear Direct from the IASB, Preparers, Credit Risk Modellers and Auditors at our Three IFRS 9 Events this May.
If you haven’t already booked on to our IFRS 9 SUMMIT make sure you do before Friday 27th April and save up to €1…

DOCUMENTS, EVENTS, FINANCIAL INSTRUMENTS, UK, VALUATION METHODS »

[22 Mar 2012 | Comments Off | 44 views]
Valuation of Complex & Illiquid Financial Instruments, London, 15-18 May 2012

Valuation of Complex & Illiquid Financial Instruments
Bloomsbury Hotel, London, 15-18 May 2012
Europe’s leading figures will gather together on 15th – 18th May 2012 in London for V-FI, the first Summit to address issues central to the Valu…

CONSOLIDATION, DOCUMENTS, FINANCIAL INSTRUMENTS »

[1 Mar 2012 | No Comment | 1,523 views]
Elimination of Intercompany financial transactions

I want to tap into your intellectual accounting brain power to bounce some ideas.
The problem is simple:
We have Interest rate swaps trades between 2 entities – intercompany trades. One entity is valuing it off one curve (OIS) and the entity othe…

DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 39 »

[11 Dec 2011 | No Comment | 2,522 views]
Reclassification of Financial Instruments: Is the current European financial crisis considered a rare circumstance?

As many of you already know,  IAS 39 states as follow “An entity shall not reclassify any financial instrument into the fair value through profit or loss category after initial recognition. 50B A financial asset to which paragraph 50(c) applie…

EVENTS, FINANCIAL INSTRUMENTS, IAS 21, IAS 39, UK »

[19 Sep 2011 | Comments Off | 137 views]
IFRS Event: IFRS Application for GENERAL Insurers 23 – 24 November, Central London, UK

IFRS Application for GENERAL Insurers
23 – 24 November, Central London, UK
Visit the Website: http://www.informaglobalevents.com/FKM62275IFLW
10% discount available with VIP Code FKM62275IFLW
This course provides high quality introductory to interme…

EVENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 21, IAS 39, UK »

[19 Sep 2011 | Comments Off | 71 views]
IFRS Event: IFRS Application for LIFE Insurers 15–16 November, Central London, UK

IFRS Application for LIFE Insurers
15– 16 November, Central London, UK
Visit the Website: http://www.informaglobalevents.com/FKM62276IFLW
10% discount available with VIP Code FKM62276IFLW
This course provides high quality introductory to intermediat…

FINANCIAL INSTRUMENTS »

[20 Nov 2010 | One Comment | 5,970 views]
Bond issue related cost

Please advise on the treatment of Bond issue related cost .

Suppose bond is a Fixed rate bond and and maturity period is 5 years.Total bond value is 100 mn and issue related cost is 2 mn. Please advise on treatment and presentation with refernce to re…

FINANCIAL INSTRUMENTS »

[19 Nov 2010 | 2 Comments | 3,664 views]
Investment Fund – Equity Unitholders

Dear all,
Our investment fund is an open-ended Fund constitued as a Unit Trust mostly invested in shares on a listed market. The NAV is calculated weekly.
At the launching period the NAV was fixed at 10.00, and 500,000 has been subscribed. Only one cla…

FINANCIAL INSTRUMENTS »

[18 Nov 2010 | One Comment | 4,258 views]
Profit from Foward Contract

Is it is possible to reduce cost of a asset by the profit earned through the forward contract which is specificaly for  the said asset ?

Related posts:Accounting Entries for Forward Contract
audit engagement contract, non-profit non-stock entity

ASIA, AUDIT, BOOKS & RESOURCES, BUSINESS COMBINATION, CONSOLIDATION, DOCUMENTS, EVENTS, FINANCIAL INSTRUMENTS, IAS 16, IFRS, OTHER, OTHER IFRS, TRAINING »

[13 Nov 2010 | No Comment | 2,588 views]
Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress

Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress.

Related posts:IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam
Request for auditing standard
Assistance for Audit…

FINANCIAL INSTRUMENTS »

[5 Sep 2010 | 6 Comments | 9,398 views]

Holding company has transfered money to subsidary as a long term loan without any interest.
How it should be presented as per IFRS. Should we show as equity loan without any discounting/with discounting? or we need to show as long term loan with or without discounting.

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FINANCIAL INSTRUMENTS »

[2 Jun 2010 | 2 Comments | 7,775 views]

What entry to be passed for profit or loss on forward contract at the inception date of forward contract and is there requirement of any of accounting entry as on balance sheet date just journal entries.

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FINANCIAL INSTRUMENTS »

[26 Mar 2010 | 4 Comments | 2,476 views]
Hedge Accounting

Help me i need hedge entries for foreign currency hedge

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FINANCIAL INSTRUMENTS »

[26 Mar 2010 | 2 Comments | 3,019 views]
Present value and future value

Can somebody please help me how to recognize present value and future values for receivables
giving examples with journal entries

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DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 36 »

[10 Mar 2010 | 4 Comments | 2,913 views]
Intragroup losses requires impairment?

Should the receivable from 100% subsidiray requires impairment if there are accumulated losses in sub and net worth is negative?
If  it require impairment then what is the criteria to apply and specialy when audit report of that sub  has unqualifie…

DOCUMENTS, FAIR VALUE, FINANCIAL INSTRUMENTS, IAS 39 »

[28 Jan 2010 | One Comment | 3,267 views]
Speculative trading position on accrual accounted asset?

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 sprea…

DOCUMENTS, FAIR VALUE, FINANCIAL INSTRUMENTS, IAS 39, IFRSLIST.COM »

[9 Jan 2010 | 5 Comments | 12,640 views]
Latest IAS 39 treatment on forward contracts

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 int…