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	<title>IFRS LIST.com &#187; OTHER IFRS</title>
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		<title>How to apply IFRS impairment charges on loans</title>
		<link>http://www.ifrslist.com/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</link>
		<comments>http://www.ifrslist.com/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/#comments</comments>
		<pubDate>Thu, 18 Aug 2011 09:03:26 +0000</pubDate>
		<dc:creator>mina2011</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2966</guid>
		<description><![CDATA[i need examples 
mina.wagih@cibeg.com



Related posts:IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam
IFRS treatment for interest free loans
Loans



Related posts:IFRS: a help or a headache? Apply for MSc in Accountin...


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<li><a href='http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/' rel='bookmark' title='Permanent Link: Interest free loan with no fixed repayment terms'>Interest free loan with no fixed repayment terms</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/' 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>
		<wfw:commentRss>http://www.ifrslist.com/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Accounting entry query at the year end</title>
		<link>http://www.ifrslist.com/2011/08/13/entry/</link>
		<comments>http://www.ifrslist.com/2011/08/13/entry/#comments</comments>
		<pubDate>Sat, 13 Aug 2011 22:12:07 +0000</pubDate>
		<dc:creator>tajulislam</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2958</guid>
		<description><![CDATA[Please let me know the entry for the below transaction.
we have a job value 15.2 million. Let say, main client-x, contractor-y and we are subcontractror-z.
x has given the order  to y. y has given order to us. we have to provide the equipment which va...


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<li><a href='http://www.ifrslist.com/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/' rel='bookmark' title='Permanent Link: How to apply IFRS impairment charges on loans'>How to apply IFRS impairment charges on loans</a></li>
<li><a href='http://www.ifrslist.com/2010/12/31/happy-new-year-2011-from-ifrslist-com/' rel='bookmark' title='Permanent Link: Happy New Year 2011 from IFRSList.com'>Happy New Year 2011 from IFRSList.com</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Share application money</title>
		<link>http://www.ifrslist.com/2011/08/12/share-application-money/</link>
		<comments>http://www.ifrslist.com/2011/08/12/share-application-money/#comments</comments>
		<pubDate>Fri, 12 Aug 2011 12:15:10 +0000</pubDate>
		<dc:creator>harshjogani</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2954</guid>
		<description><![CDATA[Where is share application money classified in balance sheet?



Related posts:Share application monies
Minority Interest
Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.



Related posts:Share application monies
Minority In...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/share-application-monies/' rel='bookmark' title='Permanent Link: Share application monies'>Share application monies</a></li>
<li><a href='http://www.ifrslist.com/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/' rel='bookmark' title='Permanent Link: Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.'>Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.</a></li>
<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>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Solution to the Pension Time-Bomb:  IFRS</title>
		<link>http://www.ifrslist.com/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</link>
		<comments>http://www.ifrslist.com/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/#comments</comments>
		<pubDate>Fri, 03 Jun 2011 19:56:39 +0000</pubDate>
		<dc:creator>shawnb</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2890</guid>
		<description><![CDATA[The   problems of accounting for defined benefit pensions represents a   significant issue on corporate balance sheets.  As of December 31, 2010,   of the S&#38;P 500 companies the funded ratio of plans was 81%, and   corporate governance reports it the #1 concern in corporate planning.    One of the largest parts to the problem is understanding just how big   the liabilities are, as older expectations and differing measurements   make sets of circumstances difficult to compare.
Rules tending to earlier ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/' rel='bookmark' title='Permanent Link: Consolidated accounts'>Consolidated accounts</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress</title>
		<link>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</link>
		<comments>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/#comments</comments>
		<pubDate>Sat, 13 Nov 2010 06:29:58 +0000</pubDate>
		<dc:creator>riyer0018</dc:creator>
				<category><![CDATA[ASIA]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[BOOKS & RESOURCES]]></category>
		<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[TRAINING]]></category>

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		<description><![CDATA[Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress.



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Request for auditing standard
Assistance for Audit...


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<li><a href='http://www.ifrslist.com/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/' rel='bookmark' title='Permanent Link: IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam'>IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam</a></li>
<li><a href='http://www.ifrslist.com/2009/06/13/option-accounting-entries/' rel='bookmark' title='Permanent Link: Option Accounting Entries'>Option Accounting Entries</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Change Functional currency</title>
		<link>http://www.ifrslist.com/2010/11/09/change-functional-currency/</link>
		<comments>http://www.ifrslist.com/2010/11/09/change-functional-currency/#comments</comments>
		<pubDate>Tue, 09 Nov 2010 04:45:42 +0000</pubDate>
		<dc:creator>yahya mohamed</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2517</guid>
		<description><![CDATA[Can somebody give me an illustrative example when a company changes its functional currency?
Are the any journal entries needed or just change the values?
What about the comparative figures?



Related posts:Conversion of foreign currency expenses with...


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<li><a href='http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/' rel='bookmark' title='Permanent Link: Exchange difference on advance received for issue of shares'>Exchange difference on advance received for issue of shares</a></li>
<li><a href='http://www.ifrslist.com/2009/04/30/foreign-currency-translation-issue/' rel='bookmark' title='Permanent Link: Foreign currency translation issue'>Foreign currency translation issue</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/11/09/change-functional-currency/feed/atom/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Interest free loan with no fixed repayment terms</title>
		<link>http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</link>
		<comments>http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/#comments</comments>
		<pubDate>Sun, 31 Oct 2010 13:00:35 +0000</pubDate>
		<dc:creator>mar183</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[liability]]></category>
		<category><![CDATA[LOAN]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2486</guid>
		<description><![CDATA[Scenario:
In June 2006, XYZ Co. obtained an interest free loan amounting to USD 50 million from a third party with no fixed repayment terms. Under the terms of the loan agreement, the loan is to be repaid in annual installments, each equal to 60% of X...


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<li><a href='http://www.ifrslist.com/2009/11/04/ifrs-treatment-for-interest-free-loans/' rel='bookmark' title='Permanent Link: IFRS treatment for interest free loans'>IFRS treatment for interest free loans</a></li>
<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>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/feed/atom/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Debt to equity swap</title>
		<link>http://www.ifrslist.com/2010/10/25/debt-to-equity-swap/</link>
		<comments>http://www.ifrslist.com/2010/10/25/debt-to-equity-swap/#comments</comments>
		<pubDate>Mon, 25 Oct 2010 12:16:47 +0000</pubDate>
		<dc:creator>mvp</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2467</guid>
		<description><![CDATA[Could you please help with the following situation?
The Company A (subsidiary) has financial liability to the third party. This liability is recognized at amortized cost using effective interest rate method as it repayable in 2020. We expect that this liability will be sold in 2010 by third party to parent of company A. After this transaction we expect that Company A will issue new shares as full settlement of this liability.
My question relates to derecognition of this liability =&#62; difference between carrying amount of liability and its fair value. Is ...


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<li><a href='http://www.ifrslist.com/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/' rel='bookmark' title='Permanent Link: Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.'>Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>IAS 17 LEASES</title>
		<link>http://www.ifrslist.com/2010/10/14/ias-17-leases-2/</link>
		<comments>http://www.ifrslist.com/2010/10/14/ias-17-leases-2/#comments</comments>
		<pubDate>Thu, 14 Oct 2010 08:32:51 +0000</pubDate>
		<dc:creator>H</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[IAS 18]]></category>
		<category><![CDATA[IFRS BLOG]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[IAS 17 LEASES]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/10/ias-17-leases-2/</guid>
		<description><![CDATA[Dear Sirs,
My query is related to IAS-17 described below :
A tenant is leased an office and billed for a year. The lease agreement is signed and handed over the kays. The tenant did not pay rent and legal case filed. The lease agreement is renewed automatically and keys are still with the tenant. Now in accounting the outstanding is considered as provision for doubtful debts.
Now I have following questions:
Whether tenant should be billed for another years &#38; recognize revenue and simultaneously provide as bad debts, based on the facts that ...


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<li><a href='http://www.ifrslist.com/2009/09/30/accounting-treatment-for-rental-deposit/' rel='bookmark' title='Permanent Link: Accounting treatment for rental deposit'>Accounting treatment for rental deposit</a></li>
<li><a href='http://www.ifrslist.com/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/' rel='bookmark' title='Permanent Link: How to recognize revenue for mall if 10 years tennacy contract but 8 years paid and two years for free?'>How to recognize revenue for mall if 10 years tennacy contract but 8 years paid and two years for free?</a></li>
</ol>]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>How to recognise in following scenario:</title>
		<link>http://www.ifrslist.com/2010/10/11/how-to-recognise-in-following-senario/</link>
		<comments>http://www.ifrslist.com/2010/10/11/how-to-recognise-in-following-senario/#comments</comments>
		<pubDate>Mon, 11 Oct 2010 09:49:49 +0000</pubDate>
		<dc:creator>Chirag2003</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2398</guid>
		<description><![CDATA[How to recognise in following Scenario:
Company has an contract with a service provider to build operate and upgrade its software network and collect fees from the nos of members using the network, further company has guranted a minimum amount of say 100 million if the membership fees collected by the operator is less than 100 million, than the difference shall be paid by the grantor to the operator. please explain how to recognise such guarantees in the books of grantor (non govt entity)?


Related posts:Loss / profit from joint venture / subsidiary
Accounting entry ...


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<li><a href='http://www.ifrslist.com/2011/08/13/entry/' rel='bookmark' title='Permanent Link: Accounting entry query at the year end'>Accounting entry query at the year end</a></li>
<li><a href='http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/' rel='bookmark' title='Permanent Link: Interest free loan with no fixed repayment terms'>Interest free loan with no fixed repayment terms</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Bonus provision</title>
		<link>http://www.ifrslist.com/2010/10/05/bonus-provision/</link>
		<comments>http://www.ifrslist.com/2010/10/05/bonus-provision/#comments</comments>
		<pubDate>Tue, 05 Oct 2010 16:49:25 +0000</pubDate>
		<dc:creator>tajulislam</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/10/bonus-provision/</guid>
		<description><![CDATA[We are going to close our company financial year on 30th september 10. we want to make provision for bonus to paid next year to the employees.
1.can we make provision the bonus. what IAS is saying about the bonus provision.
2. what is differnece between accruals and provision


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Loss identification period, loan loss provision
Provision for commission to agents on outstanding premiums



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<li><a href='http://www.ifrslist.com/2009/11/19/loss-identification-period-loan-loss-provision/' rel='bookmark' title='Permanent Link: Loss identification period, loan loss provision'>Loss identification period, loan loss provision</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/' rel='bookmark' title='Permanent Link: Provision for commission to agents on outstanding premiums'>Provision for commission to agents on outstanding premiums</a></li>
</ol>]]></description>
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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Question about Goodwill</title>
		<link>http://www.ifrslist.com/2010/10/04/question-about-goodwill-2/</link>
		<comments>http://www.ifrslist.com/2010/10/04/question-about-goodwill-2/#comments</comments>
		<pubDate>Mon, 04 Oct 2010 13:49:36 +0000</pubDate>
		<dc:creator>miguelict</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[GOODWILL]]></category>
		<category><![CDATA[M&A]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/10/doubt/</guid>
		<description><![CDATA[In 2008 i have made a promise contract to buy a company.
In the beginning of 2009 i have signed the purchase contract.  In 2009 i also received the 2008 dividends.
So my question is.. should I register the goodwill taking in to account the 2008 equity of the subsidiary?


Related posts:Question about goodwill
Goodwill Calculation
Goodwill &#38; Minority calculation



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<li><a href='http://www.ifrslist.com/2010/09/23/goodwill-calculation-2/' rel='bookmark' title='Permanent Link: Goodwill Calculation'>Goodwill Calculation</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/' rel='bookmark' title='Permanent Link: Goodwill &#38; Minority calculation'>Goodwill &#38; Minority calculation</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Bonus provision and reversal</title>
		<link>http://www.ifrslist.com/2010/10/03/bonus-provision-and-reversal/</link>
		<comments>http://www.ifrslist.com/2010/10/03/bonus-provision-and-reversal/#comments</comments>
		<pubDate>Sun, 03 Oct 2010 13:07:55 +0000</pubDate>
		<dc:creator>Ram Maheshawari</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/10/bonus-provision-and-reversal/</guid>
		<description><![CDATA[We provide the bonus provision every month and charge to Income statement and review the liability. If we find that provision of bonus is more than contractual liability then we drop the excess and reduce the staff cost for the month. Is this the right treatment s per IFRS or we should take the reversal amount as an income?
what if bonus amount is charged to income statement in 1st year and after year end and closing of financial, management decide not to pay bonus. In second year, if we drop ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/10/05/bonus-provision/' rel='bookmark' title='Permanent Link: Bonus provision'>Bonus provision</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/' rel='bookmark' title='Permanent Link: Provision for commission to agents on outstanding premiums'>Provision for commission to agents on outstanding premiums</a></li>
<li><a href='http://www.ifrslist.com/2009/11/19/loss-identification-period-loan-loss-provision/' rel='bookmark' title='Permanent Link: Loss identification period, loan loss provision'>Loss identification period, loan loss provision</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Accrued Liabilities</title>
		<link>http://www.ifrslist.com/2010/09/14/accrued-liabilities/</link>
		<comments>http://www.ifrslist.com/2010/09/14/accrued-liabilities/#comments</comments>
		<pubDate>Tue, 14 Sep 2010 05:03:40 +0000</pubDate>
		<dc:creator>Mladek</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2210</guid>
		<description><![CDATA[I know it’s a probably stupid question, but it keeps popping up, so I guess it’s important to somebody.
For example, XYZ uses electricity in its retail outlets.
On 31.12.Y1, it estimates the expense to be 25,000 and records this amount as year 1 “electricity expense”
On 15.1.Y2, it receives a formal invoice from the supplier.
As per this invoice, it is able to determine that the actual Y1 expense was 28,000.
Question: assuming its fiscal year-end is 31.12, what would be the proper procedure for dealing with this accrued liability as per IFRS?
Now, lets ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/incurred-vs-accrued/' rel='bookmark' title='Permanent Link: Incurred Vs. Accrued'>Incurred Vs. Accrued</a></li>
<li><a href='http://www.ifrslist.com/2009/10/05/assessing-for-impairment-indicators-on-transition-date/' rel='bookmark' title='Permanent Link: Assessing for Impairment Indicators on Transition Date'>Assessing for Impairment Indicators on Transition Date</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/contingent-liability/' rel='bookmark' title='Permanent Link: Contingent Liabilities'>Contingent Liabilities</a></li>
</ol>]]></description>
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		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Question about goodwill</title>
		<link>http://www.ifrslist.com/2010/09/09/question-about-goodwill/</link>
		<comments>http://www.ifrslist.com/2010/09/09/question-about-goodwill/#comments</comments>
		<pubDate>Thu, 09 Sep 2010 20:45:55 +0000</pubDate>
		<dc:creator>Mila</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IAS 38]]></category>
		<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/09/question-about-goodwill/</guid>
		<description><![CDATA[Hello,
I would be grateful for your advice on the following situation:
Company P buys 100% of company A and recognises goodwill in its consolidated financial statements. 3 months later the two companies merge and in the next period&#8217;s financial statements the goodwill is no longer separately presented, but presented in the notes as part of the investment property and is called &#8220;value of rentals&#8221; (company A owned a shopping mall). My question is: What happens to goodwill when a parent and subsidiary merge and which IFRS/IAS would you advise me to ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/10/04/question-about-goodwill-2/' rel='bookmark' title='Permanent Link: Question about Goodwill'>Question about Goodwill</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/' rel='bookmark' title='Permanent Link: Goodwill &#38; Minority calculation'>Goodwill &#38; Minority calculation</a></li>
<li><a href='http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/' rel='bookmark' title='Permanent Link: Is offsetting of positive goodwill against negative goodwill allowed in consolidation?'>Is offsetting of positive goodwill against negative goodwill allowed in consolidation?</a></li>
</ol>]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>IFRS Classification in Income Statement</title>
		<link>http://www.ifrslist.com/2010/08/23/category/</link>
		<comments>http://www.ifrslist.com/2010/08/23/category/#comments</comments>
		<pubDate>Mon, 23 Aug 2010 13:43:52 +0000</pubDate>
		<dc:creator>jay</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/08/category/</guid>
		<description><![CDATA[If a project is directly related to the project i.e software maintenance &#38; development. How do I tag it in the income statement. Is it alright to say &#8221; project implementation cost&#8217;


Related posts:Classification of PPE, Investment Properties and Assets held for sales
Income Statement
Income Statements



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/' rel='bookmark' title='Permanent Link: Classification of PPE, Investment Properties and Assets held for sales'>Classification of PPE, Investment Properties and Assets held for sales</a></li>
<li><a href='http://www.ifrslist.com/2009/04/21/income-statement/' rel='bookmark' title='Permanent Link: Income Statement'>Income Statement</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-income-statements/' rel='bookmark' title='Permanent Link: Income Statements'>Income Statements</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/08/23/category/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Revaluation of Leasehold land</title>
		<link>http://www.ifrslist.com/2010/08/16/revaluation-of-leasehold-land/</link>
		<comments>http://www.ifrslist.com/2010/08/16/revaluation-of-leasehold-land/#comments</comments>
		<pubDate>Mon, 16 Aug 2010 13:28:09 +0000</pubDate>
		<dc:creator>Venkateswarlu K</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[revaluation of leasehold land]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/08/revaluation-of-leasehold-land/</guid>
		<description><![CDATA[We have land on 99 years lease. Unexpired lease is 60 years. we revalued land in 2005 and created revaluation reserve. Same auditor is signing the annual accounts since 2005. This year, auditors say that we have to reverse the reavaluation part saying that as per IFRS, revaluation of leasehold land is not possible


Related posts:Revaluation of PPE – VALUATION APPROACH- IAS 16
land on 99 years lease
Project cost &#8211; Leased land



Related posts:<ol><li><a href='http://www.ifrslist.com/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/' rel='bookmark' title='Permanent Link: Revaluation of PPE – VALUATION APPROACH- IAS 16'>Revaluation of PPE – VALUATION APPROACH- IAS 16</a></li>
<li><a href='http://www.ifrslist.com/2009/02/17/land-on-99-years-lease/' rel='bookmark' title='Permanent Link: land on 99 years lease'>land on 99 years lease</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>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/08/16/revaluation-of-leasehold-land/feed/</wfw:commentRss>
		<slash:comments>10</slash:comments>
		</item>
		<item>
		<title>COS in intirim statements</title>
		<link>http://www.ifrslist.com/2010/08/15/cos-in-intirim-statements/</link>
		<comments>http://www.ifrslist.com/2010/08/15/cos-in-intirim-statements/#comments</comments>
		<pubDate>Sun, 15 Aug 2010 08:20:22 +0000</pubDate>
		<dc:creator>Mladek</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2147</guid>
		<description><![CDATA[I ran into a situation where a company takes a physical inventory (serially manufactured products) annually.  In its  interim statements, it would like to omit the change in inventory from its cost of sales calculation (since including it would require a physical inventory in the interim).  Assuming it publishes condensed interim statements, would this be acceptable?  Or should it estimate the change?  If so, any suggestions as to how?
(sorry if this was posted twice, the firs time I got a server timeout).


Related posts:Prior year adjustment
Disclosure notes ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-prior-year-adjustment/' rel='bookmark' title='Permanent Link: Prior year adjustment'>Prior year adjustment</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/disclosure-notes-on-ifrs-7/' rel='bookmark' title='Permanent Link: Disclosure notes on IFRS 7'>Disclosure notes on IFRS 7</a></li>
<li><a href='http://www.ifrslist.com/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/' rel='bookmark' title='Permanent Link: Change in life of computer software IAS 16, IAS 8'>Change in life of computer software IAS 16, IAS 8</a></li>
</ol>]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Standard cost example</title>
		<link>http://www.ifrslist.com/2010/08/09/standard-cost-example/</link>
		<comments>http://www.ifrslist.com/2010/08/09/standard-cost-example/#comments</comments>
		<pubDate>Mon, 09 Aug 2010 19:14:14 +0000</pubDate>
		<dc:creator>Mladek</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2127</guid>
		<description><![CDATA[Does anyone know where I can find an example of how standard costing would be reported under IFRS.


Related posts:Costing Method
Request for auditing standard
Cost Accounting and Software



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/05/12/costing-method/' rel='bookmark' title='Permanent Link: Costing Method'>Costing Method</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/' rel='bookmark' title='Permanent Link: Request for auditing standard'>Request for auditing standard</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/cost-accounting-and-software/' rel='bookmark' title='Permanent Link: Cost Accounting and Software'>Cost Accounting and Software</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/08/09/standard-cost-example/feed/</wfw:commentRss>
		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Lease of Lands</title>
		<link>http://www.ifrslist.com/2010/07/28/lease-of-lands/</link>
		<comments>http://www.ifrslist.com/2010/07/28/lease-of-lands/#comments</comments>
		<pubDate>Wed, 28 Jul 2010 19:34:18 +0000</pubDate>
		<dc:creator>luiz lombardi</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/07/lease-of-lands/</guid>
		<description><![CDATA[Is it possible alocate lease of land (reforestation) as a finance lease? 


Related posts:land on 99 years lease
Project costs-Land lease
Land Amortization- 99 years lease



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<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>
<li><a href='http://www.ifrslist.com/2009/02/17/land-amortization-99-years-lease/' rel='bookmark' title='Permanent Link: Land Amortization- 99 years lease'>Land Amortization- 99 years lease</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
	</channel>
</rss>

