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OTHER IFRS »

[20 Apr 2009 | 4 Comments | 3,058 views]

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

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OTHER IFRS »

[25 Feb 2009 | 3 Comments | 6,746 views]

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

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FINANCIAL INSTRUMENTS »

[15 Dec 2008 | No Comment | 4,262 views]

Dear all,
 
An answer to the following question would be much appreciated:
 
If no hedge accounting is applied, should all changes in fair value of derivatives be recognized as financial income or expense (so below operating result) or is recording of the change in fair value within operating result allowed?
 
 
Further, does anyone have one clear memo, including example journal entries of the various possble accounting issues (cf hedge, fv hedge net investment in foreign operation) applying hedge accounting and not-applying hedge accounting and if possible, all other accounting (including journal entries) not applying …

AUDIT, IFRS, OTHER, TAX »

[14 Dec 2008 | No Comment | 859 views]
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…

IFRS »

[14 Dec 2008 | No Comment | 6,322 views]

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 differences between IFRS and UK GAAP
I wish in Germany they had the same thing!!!!!

 

Asim
 
Below is the list of applicable paragraphs from IAS 39 for measurement of loan impairment:
 

                 Financial assets carried at amortized cost

63
If there is objective evidence …

IFRS »

[14 Dec 2008 | No Comment | 2,850 views]

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 has argues that the financial report is not giving useful decision making information to all users ,and creditors and inverstors are the one left off . as Andrew Lennard argued ,so i wanna know whether it should …

IFRS »

[14 Dec 2008 | No Comment | 2,130 views]

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 treasury instruments present in differnt IFRS. Futhermore, kindly refer me certain website in this regard as well.
 
I shall be looking forward and thanks in advance.
Regards
 
Salman

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IFRS »

[28 Aug 2008 | No Comment | 5,626 views]

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 December 2006.

These are my queries:

In view of the Holding company, how much is the equity take up considering the date of deemed sale?

In view of the holding company, how to compute for the gain/loss of the deemed …

IFRS »

[28 Aug 2008 | No Comment | 2,757 views]

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, see this link

 
http://en.wikipedia.org/wiki/IFRS
 

 

Hello:
 
Can anyone confirm if the PRC has officially transitioned to full IFRS GAAP reporting and if so, what was the effective date?  Are companies mandated to report in IFRS GAAP or can they still report in PRC GAAP up …

CONSOLIDATION, DOCUMENTS, IFRS »

[28 Aug 2008 | No Comment | 3,374 views]
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…

IFRS »

[28 Aug 2008 | No Comment | 4,368 views]

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 to be disclosed or adjusted.
 
Thanks and regards

IAS 1 is the overall standard to refer to:

Materiality and Aggregation
29.        Each material class of similar items shall be presented separately in the financial statements.  Items of a dissimilar nature or function shall be presented separately unless …

IFRS »

[27 Aug 2008 | No Comment | 1,945 views]

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?

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IFRS »

[27 Aug 2008 | No Comment | 8,253 views]

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 facts to get to the bottom of the case, Please let me know.
 
with regards
Ram

Dear Ram,
My first reaction would be IAS 39 and not IAS 23 unless the case is that you want to capitalize these costs as part of …

IFRS »

[27 Aug 2008 | No Comment | 1,641 views]

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

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