Present value and future value

Can somebody please help me how to recognize present value and future values for receivables giving examples with journal entries

By |March 26th, 2010|FINANCIAL INSTRUMENTS|2 Comments

Intragroup losses requires impairment?

Should the receivable from 100% subsidiray requires impairment if there are accumulated losses in sub and net worth is negative? If  it require impairment then what is the criteria to apply and specialy when audit report of that sub  has unqualifie...

By |March 10th, 2010|DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 36|4 Comments