CASH FLOW

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Cash Flow Statement

Dear Friends Can anybody help me to prepare Cash Flow Statement? I mean, which transactions will be considered for cash flow statement, which will be ignored, etc. -- Best regards Mohammad

By |April 20th, 2009|OTHER IFRS|4 Comments

Cash Flow Statement

Dear all, Can you send me information with regard to cash flow statement under IAS 7. Thanks

By |February 25th, 2009|OTHER IFRS|3 Comments

Budget

Dear All   Can any body tell me that is budget only for expenses or can be for Asset, liabilities and income also. My openion is it can be for all (Asset, liability, Expense and income). Please help me according to the IAS/IFRS. – Best regard...

By |December 14th, 2008|AUDIT, IFRS, OTHER, TAX|0 Comments

Loan Impairment

Is there any guideline for measurement of loan impairment and recognition of interest income by using effective rate method Asim well Esther the UK leads the path i.e. the UK tax authorities are the only ones in Europe which accept IFRS reporting to the extent that its website http://www.hmrc.gov.uk/ does have a section allocated to [...]

By |December 14th, 2008|IFRS|0 Comments

Stewarship

Hi ,I m doing a project on objective of financial reporting ,but one of te question is heating on me and i will really appritiate if some of u can give me ur suggestion.   well ,the question is whether the stewarship and financial report should have seperae objectives or not ? Cause some of te articles [...]

By |December 14th, 2008|IFRS|0 Comments

Last 12 month cash flow

Hello to everybody, I want to prepare 31.7.2007-31.07.2008 and 31.07.2007-31.07.2006 cash flow statements. How can I prapare according to the indirect cash flow method? Which issues should I consider?   Thanks for your help.   Evrim Good morning to all   Please let me know the salient points in related to Hedge (SWAPs, Collars, etc) and other [...]

By |December 14th, 2008|IFRS|0 Comments

Deemed sale of subsidiary

Dear all, Good day! A holding company had a subsidiary which is 100% owned. In 6 March 2006, the subsidiary issued new shares from $2 to $50,000 which changed the shareholdings from 100% to 40%.  As I read this is considered as deemed sale. The year ended of the holding company and the subsidiary is 31 [...]

By |August 28th, 2008|IFRS|0 Comments

Interest income recognition usingeffective rate

If an institution is recognizing income by using flat rate method, but IFRS requires to recognize by using effective rate method. My questions are: a) policy remains but financial statements it should be based on effective rate. Is it? b) How to convert portfolio by using effective rate.?     asim I don't think so, [...]

By |August 28th, 2008|IFRS|0 Comments

Merger Entries

Dear all,     Please help in confirming the merger entry for the following case:   Company A acquired 50% interest in Company B during 2004. The other 50% was held by the Company C, Company A’s Parent Company. Upon acquisition, Company A r...

By |August 28th, 2008|CONSOLIDATION, DOCUMENTS, IFRS|0 Comments

IAS-27 query

Hi All This is Muhammad Naveed I have a query regarding the consolidation of subsidiaries. Does IAS-27 allow us to not consolidate subsidiaries which are immaterial for the group? Is it specifically mentioned somewhere in IAS?   Regards Muhammad Well Naveed Actually materiality is an underlying concept of the Financial Statements.So anything which is immaterial needs not [...]

By |August 28th, 2008|IFRS|0 Comments

IFRS 7

Hi, I am specifically interested in IFRS 7 and am looking to join a group/forum who may discuss this specific standard. Thanks Ronan Hi , IFRS 7 about Cash Flows? What is your question(s) about this?

By |August 27th, 2008|IFRS|0 Comments

Accounting Treatment of "Arrangement fee" paid to bank for term loan

Dear All   Please advise your views whether subject item does come under the scope of IAS 23 or IAS 39. The loan facility is repayable in 30 years and interest rate is variable interest rate and we hedge the interest rate by taking interest swap contracts with banks.   In case someone needs more [...]

By |August 27th, 2008|IFRS|0 Comments

IFRSLIST.COM | Last 12 month cash flow

Hello to everybody, I want to prepare 31.7.2007-31.07.2008 and 31.07.2007-31.07.2006 cash flow statements. How can I prapare according to the indirect cash flow method? Which issues should I consider? Thanks for your help. Evrim

By |August 27th, 2008|IFRS|0 Comments