V-FI: Valuation of Financial Instruments London 2014

10th – 13th June 2014, Guoman Tower Hotel, London Europe’s Only Financial Valuations Summit Visit the website for full details and to register V-FI London 2014 Meet 200+ industry peers Quantitative and valuation control streams Eventing cocktail reception After the great success of V-FI 2013 Europe’s leading valuation figures will gather once again in June [...]

By |March 9th, 2014|TRAINING, UK|0 Comments


dear sir or mam   When one company adopt the IFRSs 1 first time then what are the irems exempted from national GAAP in the case of convergance to IFRSs.   Thanks   Sincerely yours, Rakesh dear rakesh pls read ifrs 1 and see the exemption given for the same there are 10 exemptions Regards Jignesh [...]

By |December 15th, 2008|IFRS|0 Comments


Dear all,   Is it possible to reclassify asset held for sale back to PPE?     Thanks, Grace Dear, the guidances in this case are explianed in IFRS5.26 to IFRS5.29 Best regards,           Dear DivineIt is possible to reclassify an asset held for sale back to PPE if the criteria for classification are no [...]

By |December 15th, 2008|OTHER IFRS|0 Comments

Where can I find pdf copy of US GAAP and US GAAP APB?

Do anyone know where I can download copy of US GAAP and US GAAP APB? Thanks Dessanti for your answer Our position is less than 1%, we bought in the active market Euro a little position to speculate in market price. The IAS 39 don't include equity investment as applicable financial asset to recognized the [...]

By |December 15th, 2008|LOCAL GAAP vs IFRS|0 Comments

Fwd: [IFRS List] Basis for Valuation of closing stock.

---------- Forwarded message ----------From: Simone Salvi <salvi.simone@gmail.com>Date: Sun, Dec 14, 2008 at 7:46 PMSubject: Fwd: [IFRS List] Basis for Valuation of closing stock.To: elena137.ciao@blogger.comForwarded conversationSubject: [IFRS List] Basis for Valuation of closing stock.------------------------From: pankaj sharma <sharma.pj@gmail.com>Date: Fri, Sep 12, 2008 at 5:23 AMTo: ifrs@ifrslist.comHi,Can any body tell me how to go for valuation of closing [...]

By |December 15th, 2008|IFRS|0 Comments

Consolidation , Foreign exchanges ( rates)

Dear All , Kindly need your urgent help We Have more than 10 companies in different countries and using different currencies : 1- our holding company send us every month end the conversion rate that we should use for each currency in order to be able...


Equity investments AFS is a non-monetary items?

Hi all, We need some guidance in connection to apply the rules explained in IAS 21 related to if investments AFS in capital instruments is a non-monetary item.  Theses equity investments were made without the intention of take control on any compa...

By |December 14th, 2008|DOCUMENTS, FAIR VALUE, FINANCIAL INSTRUMENTS, IAS 16, IAS 2, IAS 21, IAS 39, IFRS|0 Comments

Fixed assets evaluation ( if not official)

IF a company was operating under the name A with shareholders X and Y, in 2008 the shareholders sold 40% of the company to Mr, Z and they changed the name of the company to be B the company is Printing press so has significant Fixed assets Value. As per IFRS , it is acceptable [...]

By |August 28th, 2008|IAS 16|0 Comments

IAS 16/40 on date of transition

On the date of transition, a company could choose, as it´s deemed cost, historical cost if the previous gaap is not significantly different than IFRS or fair value for PPE, Intangibles and Investment property. I am not sure if I have it clear but under IAS 16, one can choose the deemed cost on a per-item [...]

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

Quasi Reorganization

I read this statement some where: The purposes of a quasi-reorganization are to restate overvalued assets to their lower fair values (and thus reduce future depreciation) and to eliminate a retained earnings deficit (and thus facilitate the declaration of dividends). How overvaluing  assets to their lower fair values will reduce the current deficit??? Although it [...]

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

Software capitalization

Hello, Does anyone know where the best place to find information on capitalizing internal software development under IFRS?  Any links?  Which IAS/IFRS standard is this covered under? Thanks in advance for the help! You raise an interest topic David,  I would like to see the view of others In the meantime page 56 of the [...]

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

Revaluation of investment property

Hi,   Thanks for the information.   I would like to know, if we use cost model than also are we require to do the revaluation.   best regards Suraj Hi Suraj,  Investment property is defined as property held (by the owner or lessee under a finance lease) to rentals and/or for capital appreciation, rather than for [...]

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

Allowance for settlement discount.

Hi all For those companies who offer settlement discount, should we have an account to record the probable allowance for settlement discount or we should net it off against the revenue? Thank you in advance. Regards, Nyasha Marauka […]

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

Treatment for revaluation of land

Sirs/Madam, I would like to know weather or not it is permissible to issue bounce shares against reserve created out of revaluation of fixed assets, with references. If not, can the revaluation reserves be used for any purpose before the sale/ de-recognition of the fixed asset   No, the revaluation reserve is restricted to use [...]

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