013: How to account for rentals depending on inflation and future sales?
What if your lease payments depend on future sales, inflation, use of the asset, interest rate or other things – what should you do? How should you account for them under IFRS 16? Find out here!
010: How to test hedge effectiveness under IFRS 9?
How to assess hedge effectiveness prospectively under IFRS 9? Do we need to calculate the hedge effectiveness retrospectively?
How to calculate bad debt provision under IFRS 9
If you have a large portfolio of trade receivables, then you face the same issue over and over again: How to calculate bad debt provision to these receivables? When I worked as an auditor, I used to discuss this issue with my colleagues very frequently….
009: Can we capitalize a customer list under IFRS?
If you purchase a customer list from someone else, can you actually capitalize it (recognize it as an asset)? Isn’t is just the same as the advertising expense? When can you capitalize a customer list under IFRS? Learn here!
008: What is the lease term of cancellable property rental contracts under IFRS 16?
What is the lease term under IFRS 16? How to account for definite or indefinite lease term with 2-months notice period? Learn here.
- About IFRS (12)
- Accounting estimates (IAS 8) (3)
- Accounting policies (1)
- Consolidation and Groups (17)
- Employees (6)
- FAQ (1)
- Financial Instruments (36)
- Financial Statements (16)
- Foreign currency (7)
- How To (17)
- IFRS Accounting (60)
- IFRS Summaries (25)
- IFRS videos (36)
- Impairment of assets (6)
- Income Tax (7)
- Intangible assets (6)
- Inventories (11)
- Leases (13)
- Not just IFRS (7)
- Podcast (23)
- PPE (IAS 16 and related) (27)
- Provisions and Contingencies (5)
- Revenue recognition (12)
- Sectors&Industries (2)
- Uncategorized (2)
- US GAAP (2)