Tax, Accounting & IFRS for Oil & Gas Companies
4 – 6 December 2012, etc. Venues, The Hatton, London, United Kingdom
The world’s biggest Tax & Accounting event specifically for professionals in the Oil & Gas industry is back …

Hi,
I have a question for you guys. We just signed a software license agreement with a firm. With this agreement we bought perpetual licenses for a group of software of the firm. In addition the agreement gives us right to get the latest version of the…

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other r…

Loans to Parent Companies
Please comment on the requirement if any to disclose “loans to Parent” in the consolidated accounts of the parent. Particularly under IFRS 24.
Example: Subsidiary capital and surplus $10 million
Loan to Parent by S…

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other …

Regulatory and Technical update on:
Solvency II Reporting
Demystifying the New Pillar 3 Disclosure Regime for Insurers
21 November 2012, London
Register early and save!
Plus a special 10% discount for IFRSlist subscribers with the VIP Code: FKM62472IFR…

Regulatory and Technical update on:
Solvency II Reporting
Demystifying the New Pillar 3 Disclosure Regime for Insurers
21 November 2012, London
Register early and save!
Plus a special 10% discount for IFRSlist subscribers with the VIP Code: FKM62472IFR…

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other …

Loans to Parent Companies
Please comment on the requirement if any to disclose “loans to Parent” in the consolidated accounts of the parent. Particularly under IFRS 24.
Example: Subsidiary capital and surplus $10 million
Loan to Parent by Subsidiary  $80 million (major asset of subsidiary and major liability of parent)
Loan at a rate of interest (market rate)
My clear understanding is that the asset and liability will be a wash on consolidation, but my question is: Should Parent disclose such a transaction in its consolidated financials notes as a related party transaction?

Bookmark on …

Course Summary
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other r…

Course Summary
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:

Financial statement presentation and specific disclosure requirements (operating segme…

Course Summary
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:

Financial statement presentation and specific disclosure requirements (operating segme…

Course Summary
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:

Financial statement presentation and specific disclosure requirements (operating segme…

Industry Case Studies on Emerging Best Practice Approaches to
OIS Discounting
24 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62435IFRSL

Learn about the latest developments in OIS Discounting…

Industry Case Studies on Emerging Best Practice Approaches to
OIS Discounting
24 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62435IFRSL

Learn about the latest developments in OIS Discounting…

Industry Case Studies on Emerging Best Practice Approaches to
OIS Discounting
24 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62435IFRSL

Learn about the latest developments in OIS Discounting…

Practical Guidance & Preparer Case Studies on
IFRS 10, 11 & 12 Implementation
23 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62426IFRSL
Make sure you are equipped with the latest kn…

Practical Guidance & Preparer Case Studies on
IFRS 10, 11 & 12 Implementation
23 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62426IFRSL
Make sure you are equipped with the latest kn…

Practical Guidance & Preparer Case Studies on
IFRS 10, 11 & 12 Implementation
23 October 2012 • London
Find out more in the latest agenda
Register with 10% Discount – VIP Code: FKM62426IFRSL
Make sure you are equipped with the latest kn…

Hi there
I have a question/need clarification which has consolidation impact and I would like to discuss what would be the right treatment.
Let’s say we have 2 companies (mother and daughter company) where there has been an inter-company loan gra…

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

While IFRS doesn’t allow netting off  (except where there is a right to net off).  Need to know few examples where an entity has a right to net off.
Background — I receive and incur fee income and expenses from various customers for vari…

While IFRS doesn’t allow netting off  (except where there is a right to net off).  Need to know few examples where an entity has a right to net off.
Background — I receive and incur fee income and expenses from various customers for vari…

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

Hi there
I have a question/need clarification which has consolidation impact and I would like to discuss what would be the right treatment.
Let’s say we have 2 companies (mother and daughter company) where there has been an inter-company loan gra…