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	<title>IFRS LIST.com &#187; Uncategorized</title>
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	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<title>URGENT:  IFRS trainer needed!</title>
		<link>http://www.ifrslist.com/2011/08/04/urgent-ifrs-trainer-needed/</link>
		<comments>http://www.ifrslist.com/2011/08/04/urgent-ifrs-trainer-needed/#comments</comments>
		<pubDate>Thu, 04 Aug 2011 16:27:33 +0000</pubDate>
		<dc:creator>rebecca1568</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2942</guid>
		<description><![CDATA[We need a trainer to deliver an IFRS training course to one of our Asian clients.  If you have IFRS subject matter expertise and if you have training expertise, please email your CV to info@bccp-llc.com and I will then contact you with additional information.


Related posts:free lance IFRS instructor on Oil &#38;Gas needed
CCH Customized Training Course on IFRS by Deloitte
IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi



Related posts:<ol><li><a href='http://www.ifrslist.com/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/' rel='bookmark' title='Permanent Link: free lance IFRS instructor on Oil &amp;Gas needed'>free lance IFRS instructor on Oil &amp;Gas needed</a></li>
<li><a href='http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/' rel='bookmark' title='Permanent Link: CCH Customized Training Course on IFRS by Deloitte'>CCH Customized Training Course on IFRS by Deloitte</a></li>
<li><a href='http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/' rel='bookmark' title='Permanent Link: IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi'>IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Revenue recognistion for construction/project based</title>
		<link>http://www.ifrslist.com/2011/04/13/revenue-recognistion-for-constructionproject-based/</link>
		<comments>http://www.ifrslist.com/2011/04/13/revenue-recognistion-for-constructionproject-based/#comments</comments>
		<pubDate>Wed, 13 Apr 2011 08:52:50 +0000</pubDate>
		<dc:creator>Ram Maheshawari</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2792</guid>
		<description><![CDATA[As per IFRS, how should we recognize the revenue for constructions activities. can we still use percentage completion basis or fully Completed basis as per IAS 18. If % completion basis is allowed, then what is the minimum % should be, before revenue is recongnised and % completion should be certified by whom?


Related posts:Revenue Recognition for construction and contracting industry
Opinion Required-Revenue Recognisation
Airline MRO Billing Accounting



Related posts:<ol><li><a href='http://www.ifrslist.com/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/' rel='bookmark' title='Permanent Link: Revenue Recognition for construction and contracting industry'>Revenue Recognition for construction and contracting industry</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/' rel='bookmark' title='Permanent Link: Opinion Required-Revenue Recognisation'>Opinion Required-Revenue Recognisation</a></li>
<li><a href='http://www.ifrslist.com/2009/11/18/airline-mro-billing-accounting/' rel='bookmark' title='Permanent Link: Airline MRO Billing Accounting'>Airline MRO Billing Accounting</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Shareholders current account</title>
		<link>http://www.ifrslist.com/2010/09/22/shareholders-current-account/</link>
		<comments>http://www.ifrslist.com/2010/09/22/shareholders-current-account/#comments</comments>
		<pubDate>Wed, 22 Sep 2010 06:01:00 +0000</pubDate>
		<dc:creator>dina</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/09/shareholders-current-account/</guid>
		<description><![CDATA[Here’s the scenario.
There are 2 companies involved: Company A &#38; B whereas Company A is the Holding Company. The capital of Company B is US$80,000. However, the sum of shareholder’s contribution totaled to US$120,000. The purpose of the excess (120,000-80,000) US$ 40,000 is as a reserve and to be considered as part of the share capital for Holdings (Company A) which was established on a later stage.  US$ 40,000 I booked as shareholder’s current account. ??? How do I treat U$40,00 in consolidation?
Establishment date of Company A (Holdings) – ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/09/20/shareholdes-current-account-2/' rel='bookmark' title='Permanent Link: Shareholde&#8217;s current account'>Shareholde&#8217;s current account</a></li>
<li><a href='http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/' rel='bookmark' title='Permanent Link: loss making subsidiaries &#8211; consolidation'>loss making subsidiaries &#8211; consolidation</a></li>
<li><a href='http://www.ifrslist.com/2010/08/22/fs-consolidation-2/' rel='bookmark' title='Permanent Link: Financial Statement Consolidation'>Financial Statement Consolidation</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>IFRIC-12 or not?</title>
		<link>http://www.ifrslist.com/2010/04/21/ifric-12-or-not/</link>
		<comments>http://www.ifrslist.com/2010/04/21/ifric-12-or-not/#comments</comments>
		<pubDate>Wed, 21 Apr 2010 17:42:18 +0000</pubDate>
		<dc:creator>Marina Matyukhina</dc:creator>
				<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1933</guid>
		<description><![CDATA[How would you treat a fixed asset in the situation below?
The energy supplier operates a piece of equipment rented from the government for a defined period of time. In the end of the period the company should transfer the asset back to the government.
The energy supplier makes an agreement with the government, according to which the company makes some inseparable improvements to this equipment and the government reduces the rental fee by 50%. The improvements form a separate component of fixed assets.
The company capitalizes expenses for the new component construction, ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/12/28/fixed-asset-capilization/' rel='bookmark' title='Permanent Link: Fixed Asset Capilization'>Fixed Asset Capilization</a></li>
<li><a href='http://www.ifrslist.com/2009/03/11/category-of-assets/' rel='bookmark' title='Permanent Link: Category of Assets'>Category of Assets</a></li>
<li><a href='http://www.ifrslist.com/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/' rel='bookmark' title='Permanent Link: Exchange difference on payment to contractor for development on fixed assets'>Exchange difference on payment to contractor for development on fixed assets</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Exchange difference on advance received for issue of shares</title>
		<link>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</link>
		<comments>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/#comments</comments>
		<pubDate>Wed, 10 Mar 2010 07:58:23 +0000</pubDate>
		<dc:creator>arazzak</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/03/exchange-difference-on-advance-received-for-issue-of-shares/</guid>
		<description><![CDATA[A company has received advance for issue of its own shares in foreign currency. On translation in the functional currency the Company had exchange gain.
What should be treatment of this exchange gain? should this be:
1. Credited to profit and loss account;
2. Credited directly to retained earnings; or
3. Showned as liability to the person providing the advance.


Related posts:Restatement of Advance for share capital
Difference of exchange
exchange Inventory



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/08/16/1393/' rel='bookmark' title='Permanent Link: Restatement of Advance for share capital'>Restatement of Advance for share capital</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/difference-of-exchange/' rel='bookmark' title='Permanent Link: Difference of exchange'>Difference of exchange</a></li>
<li><a href='http://www.ifrslist.com/2010/11/02/exchange-inventory/' rel='bookmark' title='Permanent Link: exchange Inventory'>exchange Inventory</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Project costs-Land lease</title>
		<link>http://www.ifrslist.com/2009/11/04/project-costs-land-lease/</link>
		<comments>http://www.ifrslist.com/2009/11/04/project-costs-land-lease/#comments</comments>
		<pubDate>Wed, 04 Nov 2009 11:43:18 +0000</pubDate>
		<dc:creator>Hussain78</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1481</guid>
		<description><![CDATA[Dear all,
This is my first participation in this forum. i have questions regarding the land as an operating lease.
We have a leased land used for a project. Currently the lease rent is being capitalised as land costs- Property Under Development, on the basis that this cost was incurred to bring the assets into operations.
My questions are:
1- Can the above treatment considered correct in anyway?
2- We want to transfer the land and building from PUD to Investment Property- what options do we have?
3- Are there any conditions to have the combination ...


Related posts:<ol><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/2009/02/17/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/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>2</slash:comments>
		</item>
		<item>
		<title>audit engagement contract,  non-profit non-stock entity</title>
		<link>http://www.ifrslist.com/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</link>
		<comments>http://www.ifrslist.com/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/#comments</comments>
		<pubDate>Thu, 22 Oct 2009 09:39:20 +0000</pubDate>
		<dc:creator>annsilvers</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1462</guid>
		<description><![CDATA[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 SME&#8217;s .  do these standars apply to non-stock non profit entities?


Related posts:Non Profit Agency and Auditing
Profit from Foward Contract
Standards for sme&#8217;s:not for profit organizations



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/12/06/non-profit-agency-and-auditing/' rel='bookmark' title='Permanent Link: Non Profit Agency and Auditing'>Non Profit Agency and Auditing</a></li>
<li><a href='http://www.ifrslist.com/2010/11/18/profit-from-foward-contract/' rel='bookmark' title='Permanent Link: Profit from Foward Contract'>Profit from Foward Contract</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/standards-for-smesnot-for-profit-organizations/' rel='bookmark' title='Permanent Link: Standards for sme&#8217;s:not for profit organizations'>Standards for sme&#8217;s:not for profit organizations</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Consolidation &#8211; IFRS</title>
		<link>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/</link>
		<comments>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/#comments</comments>
		<pubDate>Fri, 15 May 2009 12:26:03 +0000</pubDate>
		<dc:creator>chirag_d</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[NEGATIVE GOODWILL]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1295</guid>
		<description><![CDATA[Dear All,
Please let me know the treatment of Existing negative goodwill incase of first time adoption of IFRS
Regards
Chirag


Related posts:Consolidation &#8211; Goodwill related questions
Entries &#8211; Consolidation of financial statements
Is offsetting of positive goodwill against negative goodwill allowed in consolidation?



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/05/14/consolidation-goodwill-related-questions/' rel='bookmark' title='Permanent Link: Consolidation &#8211; Goodwill related questions'>Consolidation &#8211; Goodwill related questions</a></li>
<li><a href='http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/' rel='bookmark' title='Permanent Link: Entries &#8211; Consolidation of financial statements'>Entries &#8211; Consolidation of financial statements</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>3</slash:comments>
		</item>
		<item>
		<title>Controller</title>
		<link>http://www.ifrslist.com/2009/04/24/controller/</link>
		<comments>http://www.ifrslist.com/2009/04/24/controller/#comments</comments>
		<pubDate>Fri, 24 Apr 2009 14:16:13 +0000</pubDate>
		<dc:creator>karenb</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1273</guid>
		<description><![CDATA[We transferred cash to our Austrian parent.  At month end we were charged loss on foreign exchange on our P&#38;L.  What is the proper posting logic for a cash transfer to a foreign owned parent company on the same day?
tx for the advice
karen


Related posts:Entries &#8211; Consolidation of financial statements
IAS 7- Statement of Cash Flows &#38; Foreign exchange gains/losses
Financial Statement Consolidation



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/' rel='bookmark' title='Permanent Link: Entries &#8211; Consolidation of financial statements'>Entries &#8211; Consolidation of financial statements</a></li>
<li><a href='http://www.ifrslist.com/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/' rel='bookmark' title='Permanent Link: IAS 7- Statement of Cash Flows &amp; Foreign exchange gains/losses'>IAS 7- Statement of Cash Flows &amp; Foreign exchange gains/losses</a></li>
<li><a href='http://www.ifrslist.com/2010/08/22/fs-consolidation-2/' rel='bookmark' title='Permanent Link: Financial Statement Consolidation'>Financial Statement Consolidation</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Bonds</title>
		<link>http://www.ifrslist.com/2009/03/12/bonds/</link>
		<comments>http://www.ifrslist.com/2009/03/12/bonds/#comments</comments>
		<pubDate>Thu, 12 Mar 2009 09:20:09 +0000</pubDate>
		<dc:creator>romuel31</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[Add new tag]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1220</guid>
		<description><![CDATA[What is the accounting treatment if bonds will mature within 1 year and received a coupon.  Should I make an accounting entry to treasury bills representing the coupon.


No related posts.


No related posts.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Thinking at the SEC..Will the roadmap survive?</title>
		<link>http://www.ifrslist.com/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</link>
		<comments>http://www.ifrslist.com/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/#comments</comments>
		<pubDate>Fri, 13 Feb 2009 21:37:44 +0000</pubDate>
		<dc:creator>nealhannon</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[SEC roadmap]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1147</guid>
		<description><![CDATA[The topic of IFRS roadmap will certainly be revisited under the new SEC leadership of Schapiro/Niemeier.  Will this slow adoption efforts?


No related posts.


No related posts.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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