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	<title>IFRS LIST.com &#187; SHARE</title>
	<atom:link href="http://www.ifrslist.com/tag/share/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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	<language>en</language>
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		<item>
		<title>Accounting for Share Discount</title>
		<link>http://www.ifrslist.com/2011/12/06/accounting-for-share-discount/</link>
		<comments>http://www.ifrslist.com/2011/12/06/accounting-for-share-discount/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 17:12:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS 2 Share-based Payment]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[SHARE CAPITAL]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=3186</guid>
		<description><![CDATA[under IFRS how does one treat discounts which are extended to shreholders who decide to pay their shares ealier than the scheduled date. For example they wee to pay out their share subscription in five installments over five years but decide to pay it all in the first year and as  result they are given a discount. Does IFRS provides any guidance on how such discounts are to be dealt with? Should these discounts be amortised over the period which the shares should have been paid out.


Related posts:Accounting treatment ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/' rel='bookmark' title='Permanent Link: Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.'>Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/share-application-monies/' rel='bookmark' title='Permanent Link: Share application monies'>Share application monies</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-suggestions-required/' rel='bookmark' title='Permanent Link: Suggestions required . . . .'>Suggestions required . . . .</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IFRS file (pdf) are now available in all EU languages</title>
		<link>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</link>
		<comments>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:41:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-message-from-the-moderator-ifrs-file-pdf-are-now-available-in-all-eu-languages/</guid>
		<description><![CDATA[Dear allThis is just to inform you that IFRS file (pdf) in all EU Languages is
now online.Find your resource pdf here &#124;
http://eur-lex.europa.eu/JOHtml.do?uri=OJ%3AL%3A2008%3A320%3ASOM%3AEN%3AHTMLHave a good joining.
Regards
Simone Salvi


Related posts:News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)
IASPLUS Update. Closing Out 2008
Example of Financial Statement (Model IFRS financial statements for 2009)



Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/' rel='bookmark' title='Permanent Link: News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)'>News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)</a></li>
<li><a href='http://www.ifrslist.com/2009/02/02/iasplus-update-closing-out-2008/' rel='bookmark' title='Permanent Link: IASPLUS Update. Closing Out 2008'>IASPLUS Update. Closing Out 2008</a></li>
<li><a href='http://www.ifrslist.com/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/' rel='bookmark' title='Permanent Link: Example of Financial Statement (Model IFRS financial statements for 2009)'>Example of Financial Statement (Model IFRS financial statements for 2009)</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Provision for commission to agents on outstanding premiums</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:41:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 37]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</guid>
		<description><![CDATA[To all,
Can any one clarify whether it is necessary for provision for
commission to agents to be made for the premiums not yet received, at
the end of every month.
jay


For any provision, I think you&#8217;d first need to look at IAS 37 paragraph 14.
Is there a present obligation as a result of a past event?
Is it probable that there will be an outflow of resources to settle
the obligation?
Can the amount be reasonably estimated?
Whether or not the premiums have been received is not relevant.
Craig


If you recognise an income in the Profit &#38; Loss ...


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<li><a href='http://www.ifrslist.com/2008/12/15/termination-provisions/' rel='bookmark' title='Permanent Link: Termination provisions'>Termination provisions</a></li>
<li><a href='http://www.ifrslist.com/2010/10/03/bonus-provision-and-reversal/' rel='bookmark' title='Permanent Link: Bonus provision and reversal'>Bonus provision and reversal</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Termination provisions</title>
		<link>http://www.ifrslist.com/2008/12/15/termination-provisions/</link>
		<comments>http://www.ifrslist.com/2008/12/15/termination-provisions/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:40:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-termination-provisions/</guid>
		<description><![CDATA[Dear IFRS team,
We provide for early retirement or termination charges. Would it be
right in making the provision for the whole liability
(which could be for 5-10 years) that we know about in the year which
we make that commitment, or should this cost just hit the P&#38;L as and
when it occurs?
Many thanks for your help,
Sheetal


Hi Sheetal
Termination benefits are recognized only when the employer has
demonstrated its commitment to provide the benefits with a formal
detail plan for the dismissal of group of employees, when the employer
has contractually agreed to pay a termination benefit to ...


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<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/' rel='bookmark' title='Permanent Link: Provision for commission to agents on outstanding premiums'>Provision for commission to agents on outstanding premiums</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>About normal capacity</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-about-normal-capacity/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-about-normal-capacity/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:40:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DEPRECIATION]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 36]]></category>
		<category><![CDATA[NRV]]></category>
		<category><![CDATA[OVERHEAD]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[WRITE DOWN]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-about-normal-capacity/</guid>
		<description><![CDATA[Dear all
Can someone tell me how do you define normal capacity of IAS 2?
In IAS 2, it said that normal capacity is the production expected to
be achieved on average over a number of periods or seasons under
normal circumstances.
I am wondering how to caculate the normail capacity?
ex: one machine can produce 10 finish good in 8 hours, then, the
factory works 8 hours per days and five days per week, so the normal
capacity will be
10 *8*4=320 ?
or the enterprise estimate that they can sell 250 finish goods per
months in normal circumstances. so, ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-software-capitalization/' rel='bookmark' title='Permanent Link: Software capitalization'>Software capitalization</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/fixed-vs-variable-wage-expense/' rel='bookmark' title='Permanent Link: Fixed vs Variable Wage Expense'>Fixed vs Variable Wage Expense</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Audit Informationa Hotel (Hospitality) Project</title>
		<link>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/</link>
		<comments>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:39:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNAL AUDIT]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-audit-informationa-hotelhospitality-project/</guid>
		<description><![CDATA[Dear Collegues,Really appriciate if anybody could share me the Hotel Internal Audit
Procedure and plan, stretegy (Hospitality). or any website link, PDF,
presentation file.Thanks in advance


Related posts:Internal audit procedures
Audit program
IFRS &#8211; Project Management



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<li><a href='http://www.ifrslist.com/2008/08/28/audit-program/' rel='bookmark' title='Permanent Link: Audit program'>Audit program</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-project-management/' rel='bookmark' title='Permanent Link: IFRS &#8211; Project Management'>IFRS &#8211; Project Management</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Cost Accounting and Software</title>
		<link>http://www.ifrslist.com/2008/12/15/cost-accounting-and-software/</link>
		<comments>http://www.ifrslist.com/2008/12/15/cost-accounting-and-software/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:38:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-cost-accounting-and-software/</guid>
		<description><![CDATA[Dear Ifrs members,
A manufacturing company in plastic have main raw materials based on
oil and sometimes during the month the price of oil increase and
decrease very sharply. However, in the software of the accounting
system, the cost is based on standard cost changed only once a month.
The name of the software is BPCS.
My Questions are:
1. Do you have any ideas to the fluctuation of real cost ?
2. Is there any one know about this software and if so, could you
recommend on the standard cost and actual cost on this system?
3. What cost ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-software-capitalization/' rel='bookmark' title='Permanent Link: Software capitalization'>Software capitalization</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/' rel='bookmark' title='Permanent Link: Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;'>Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Investment decision</title>
		<link>http://www.ifrslist.com/2008/12/15/investment-decision/</link>
		<comments>http://www.ifrslist.com/2008/12/15/investment-decision/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:30:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 27]]></category>
		<category><![CDATA[IAS 28]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[SUBSIDIARY]]></category>
		<category><![CDATA[US GAAP]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-investment-decision/</guid>
		<description><![CDATA[Dear Every one,

Can any one help to solve the following problems:
   
Say, XY is a joint venture company between X &#38; Y with 70:30 proportion with issued capital of  $100. Now, Y intends to offload its share to Z company for a consideration of $ 80.
Now the question is how this investment would be shown in Z company&#8217;s F/S and which IAS/IFRS will cover this transaction ?
 
Also can any one share reconciliation between IFRS and US GAAP F/S ?
 
Advance thanks to every one
 
 
MM


Hi there,

My answer would be the following:
Y has a ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/' rel='bookmark' title='Permanent Link: Where can I find pdf copy of US GAAP and US GAAP APB?'>Where can I find pdf copy of US GAAP and US GAAP APB?</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/' rel='bookmark' title='Permanent Link: Equity accounting.'>Equity accounting.</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/equity-investments-afs-is-a-non-monetary-items/' rel='bookmark' title='Permanent Link: Equity investments AFS is a non-monetary items?'>Equity investments AFS is a non-monetary items?</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>IFRS-1</title>
		<link>http://www.ifrslist.com/2008/12/15/ifrs-1/</link>
		<comments>http://www.ifrslist.com/2008/12/15/ifrs-1/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:30:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CASH]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DEPRECIATION]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EVALUATION]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[IAS 36]]></category>
		<category><![CDATA[MARKET VALUE]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-ifrs-1/</guid>
		<description><![CDATA[
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


 

We have a projector &#38; purchased 6 years back @ 17000/- we have depreciated 8000/- as of now and the NBV is 9000/-. Now the market value is 5000/-. Do we need any accouning treatment as per IFRS.
Upul


Dear Upul,
IAS 16, Property, Plant and Equipment (PPE), allows a choice ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/' rel='bookmark' title='Permanent Link: Treatment for revaluation of land'>Treatment for revaluation of land</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/' rel='bookmark' title='Permanent Link: Where can I find pdf copy of US GAAP and US GAAP APB?'>Where can I find pdf copy of US GAAP and US GAAP APB?</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>PPP</title>
		<link>http://www.ifrslist.com/2008/12/15/ppp/</link>
		<comments>http://www.ifrslist.com/2008/12/15/ppp/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:29:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXCHANGE RATE]]></category>
		<category><![CDATA[FOREIGN CURRENCY]]></category>
		<category><![CDATA[FOREX]]></category>
		<category><![CDATA[HEDGE]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 21]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[SHARE CAPITAL]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-ppp/</guid>
		<description><![CDATA[Hi


 
Please give me your opinion on forex loss on Assets. Do you capitalize it or do expense it to the foreign loss


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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/' rel='bookmark' title='Permanent Link: IAS 23 Borrowing costs &#8211; Forex diffrences'>IAS 23 Borrowing costs &#8211; Forex diffrences</a></li>
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		</item>
		<item>
		<title>Interest Capitalization</title>
		<link>http://www.ifrslist.com/2008/12/15/interest-capitalization/</link>
		<comments>http://www.ifrslist.com/2008/12/15/interest-capitalization/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:29:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CASH]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[LOAN]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

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		<description><![CDATA[The Company has taken a loan for construction of projects. A part of
amount is kept in FD with the Bank. Interest is capitalized on the
amount paid as per payment certificates like draw down. If the project
is capitalized and 2 payment certificates received after the
capitalization date. Now question is whether interest will be
capitalized on amount paid after capitalization date or expensed out.
Hemant


I think after the project is completed, the interest expenses, is charged to
P&#38;L.
Krishnendu


Query is not clear:


1. If the loan was taken for construction, interest component to the date of capitalization ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/03/22/ias-23-borrowing-cost-capitalization/' rel='bookmark' title='Permanent Link: IAS 23 &#8211; Borrowing cost capitalization'>IAS 23 &#8211; Borrowing cost capitalization</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/capitalization-of-visa-charges/' rel='bookmark' title='Permanent Link: Capitalization of Visa Charges'>Capitalization of Visa Charges</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-software-capitalization/' rel='bookmark' title='Permanent Link: Software capitalization'>Software capitalization</a></li>
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		<item>
		<title>Acquisition accounting</title>
		<link>http://www.ifrslist.com/2008/12/15/acquisition-accounting/</link>
		<comments>http://www.ifrslist.com/2008/12/15/acquisition-accounting/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:28:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[AUDIT]]></category>
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		<description><![CDATA[Dear all,
I have a question in relation to acquisition accounting in accordance with
IFRS3. In this case a parent company A acquires all the shares in
subsidiary company B for (say) 50M. This cost price represents a goodwill
over the fair value of the assets and libailities assumed of 15M. Where
should I record the 15M goodwill? Is this in the subsidiary company B or
in parent company A?


Based on IAS21, p. 47, I would say in the sub.
All the best, Farah

L&#8217;adresse e-mail de votre correspondant a changé. Elle devient:  prenom.nom@gdfsuez.com
Nous vous remercions de bien ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/' rel='bookmark' title='Permanent Link: Goodwill &#38; Minority calculation'>Goodwill &#38; Minority calculation</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/' rel='bookmark' title='Permanent Link: Equity accounting.'>Equity accounting.</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-27-query/' rel='bookmark' title='Permanent Link: IAS-27 query'>IAS-27 query</a></li>
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		<title>Valuation Method</title>
		<link>http://www.ifrslist.com/2008/12/15/valuation-method/</link>
		<comments>http://www.ifrslist.com/2008/12/15/valuation-method/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:28:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[DIVIDEND]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[INVESTMENTS]]></category>
		<category><![CDATA[LINK]]></category>
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		<description><![CDATA[Dear all.


I have a question on valuation of equity investments. 
What is the best method to value an unquoted investment
Cheers
Shehzad  



Well for unquoted investment you could:
If there is substantial market and volume of such equity in the market then, you could value it using market price.
If there is not market, or if, say due to the legal implications (private co. for example), the equity cant have liquidity in the market due to restrictions in transferring such shares, net worth (intrinsic value) method can be used.
There are other options for valuations ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-merger-entries/' rel='bookmark' title='Permanent Link: Merger Entries'>Merger Entries</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/equity-investments-afs-is-a-non-monetary-items/' rel='bookmark' title='Permanent Link: Equity investments AFS is a non-monetary items?'>Equity investments AFS is a non-monetary items?</a></li>
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		</item>
		<item>
		<title>Capitalization</title>
		<link>http://www.ifrslist.com/2008/12/15/capitalization/</link>
		<comments>http://www.ifrslist.com/2008/12/15/capitalization/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:27:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[SHARE]]></category>

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		<description><![CDATA[Dear friends,
Can you please give your opinion for the capitalization of the followings:
Modification to Existing Car Park
Construction of Temporary Car Park
Refurnish-Cooling Tower
Thanks
Hemant


Dear
I think that all of these costs should be capitalized.

&#8211;
Hesham


I agree with Hesham, it is to be capitalised, modification &#38; refurnishing
extends the life of the existing asset, thus providing future benefits.&#38; for Construction of Temporary Car Park, it is to be seen as to how
temporary is the car park. If it does not give you future benefits, like a
park for a couple of months, I think it should be ...


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<li><a href='http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/' rel='bookmark' title='Permanent Link: Software Capitalization / Expensed out'>Software Capitalization / Expensed out</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/' rel='bookmark' title='Permanent Link: Capitalization of building costs'>Capitalization of building costs</a></li>
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		<item>
		<title>Request for auditing standard</title>
		<link>http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/</link>
		<comments>http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:27:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[FOREIGN CURRENCY]]></category>
		<category><![CDATA[FOREX]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 21]]></category>
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		<category><![CDATA[International]]></category>
		<category><![CDATA[LINK]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-request-for-auditing-standard/</guid>
		<description><![CDATA[Dear all,


Can you share me the international auditing standard document. Thanks


Danella,I double checked after the comment below, and I agree with Hemant. IAS 21.28 explicitly states that gains/losses on forex should be recognized in P&#38;L. The forex is not attributable to the asset but to the financial liability.http://www.ifac.org/IAASB/
My apologies for my earlier answer.
Regards,
Jeroen


 
 



http://www.ifac.org/Store/Category.tmpl?Category=Auditing%2C%20Assurance%20%26%20Related%20Services


Related posts:PPP
Internal Auditing
Equity investments AFS is a non-monetary items?



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		</item>
		<item>
		<title>Training</title>
		<link>http://www.ifrslist.com/2008/12/15/training/</link>
		<comments>http://www.ifrslist.com/2008/12/15/training/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:26:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[TRAINING]]></category>
		<category><![CDATA[ICAI]]></category>
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		<description><![CDATA[Hi
Can someone tell me IFRS training centre at CHENNAI.
Thanks

ANANTH





Please find attached for your nominations / attendance.
Best regards,
Sridhar



Related posts:Training centre for IFRS course of ACCAI?
Need help to fill in ACCA training experience
CCH Customized Training Course on IFRS by Deloitte



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<li><a href='http://www.ifrslist.com/2008/12/15/help-to-fill-in-acca-training-experience/' rel='bookmark' title='Permanent Link: Need help to fill in ACCA training experience'>Need help to fill in ACCA training experience</a></li>
<li><a href='http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/' rel='bookmark' title='Permanent Link: CCH Customized Training Course on IFRS by Deloitte'>CCH Customized Training Course on IFRS by Deloitte</a></li>
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		<item>
		<title>IFRS 32/39 (No) Hedge accounting</title>
		<link>http://www.ifrslist.com/2008/12/15/ifrs-3239-no-hedge-accounting/</link>
		<comments>http://www.ifrslist.com/2008/12/15/ifrs-3239-no-hedge-accounting/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:26:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[CASH]]></category>
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		<category><![CDATA[CIA]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-ifrs-3239-no-hedge-accounting/</guid>
		<description><![CDATA[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 ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/futures-options/' rel='bookmark' title='Permanent Link: Futures / options'>Futures / options</a></li>
<li><a href='http://www.ifrslist.com/2010/03/26/hedge/' rel='bookmark' title='Permanent Link: Hedge Accounting'>Hedge Accounting</a></li>
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		<item>
		<title>Consolidation , Foreign exchanges ( rates)</title>
		<link>http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/</link>
		<comments>http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:26:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[EVALUATION]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNAL AUDIT]]></category>
		<category><![CDATA[LINK]]></category>
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		<description><![CDATA[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 to consolidate in 1 reporting currency.
2- Every month we report the PL ( Year to Date figures ) , and the balance with other schedules &#8230;
MY Question is : We should use the average rate of the PL and month end rate for Balance ...


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<li><a href='http://www.ifrslist.com/2009/04/30/foreign-currency-translation-issue/' rel='bookmark' title='Permanent Link: Foreign currency translation issue'>Foreign currency translation issue</a></li>
<li><a href='http://www.ifrslist.com/2010/07/05/consolidation-3/' rel='bookmark' title='Permanent Link: Consolidation'>Consolidation</a></li>
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		</item>
		<item>
		<title>Futures / options</title>
		<link>http://www.ifrslist.com/2008/12/15/futures-options/</link>
		<comments>http://www.ifrslist.com/2008/12/15/futures-options/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:25:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[CASH]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[HEDGE]]></category>
		<category><![CDATA[HEDGE ACCOUNT]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[LINK]]></category>
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		<description><![CDATA[Hi
 
Can anyone respond to my email below?
 
Thanks and regards
 
Catherine
Hi
 
I would need your assistance on how to account for futures/options in the financial statements.
 
Thanking you in advance for your kind assistance.
 
Regards
Catherine
Catherine,


 
Have you looked at IAS39 already, because depending on that you can or cannot apply hedge accounting. Basically you have 2 methods either Cashflow hedging or fair value hedging. If you want to do hedge accounting you will be required to do a lot of prospective and retrospective testing to prove the effectiveness of your hedges. If you don&#8217;t do hedge ...


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<li><a href='http://www.ifrslist.com/2009/03/28/options-2/' rel='bookmark' title='Permanent Link: Options'>Options</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/cash-hedging/' rel='bookmark' title='Permanent Link: Cash hedging'>Cash hedging</a></li>
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		<item>
		<title>Calculation of deferred tax</title>
		<link>http://www.ifrslist.com/2008/12/15/calculation-of-deferred-tax/</link>
		<comments>http://www.ifrslist.com/2008/12/15/calculation-of-deferred-tax/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:25:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[TAX]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DEFERRED TAX]]></category>
		<category><![CDATA[DEPRECIATION]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[FIXED ASSET]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IFRS]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-calculation-of-deferred-tx/</guid>
		<description><![CDATA[Can any one help me for calculation of deferred tax under deductable timing diference
Example: writeen down value of fixed assets as pert accounts-200
         writeen down value as per tax                      150
please privide the soluision by giving effects in the profit and loos accounts and balance sheet. The company going to introduce deferred tax in first time


Hi,
 
Here is the solution::
U need to calculate PGBP in following manner taking into consideration timing differences :
 
PBT as per P &#38; L a/c ...


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