Home » Archive

Articles tagged with: RECEIVABLES

FINANCIAL INSTRUMENTS »

[26 Mar 2010 | 2 Comments | 1,891 views]
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

Bookmark on Delicious
Digg this post
Recommend on Facebook
Share on Linkedin
share via Reddit
Share with Stumblers
Tweet about it
Subscribe to the comments on this post
Tell a friend
Print for later

FINANCIAL INSTRUMENTS, IAS 18, IAS 36 »

[10 Mar 2010 | 4 Comments | 1,865 views]
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 unqualified opinion and no issue for going concern.
According to IAS 27 (Intragroup losses may indicate an impairment that requires recognition in the consolidated financial statements)

Bookmark on Delicious
Digg this post
Recommend on Facebook
Share on Linkedin
share via Reddit
Share with Stumblers
Tweet about it
Subscribe to the comments on this post