IFRS 2019 Update: Major changes you should be aware of
Here we go again – another year has started and a number of changes or amendments of IFRS came into effect. I am pretty sure that you are aware of the biggest ones like new IFRS 16, but let me sum up all the new…
037: Accounting for the sales of software licenses with subsequent updates
How to apply 5-step model of IFRS 15 to the licenses of intellectual property? Are there any special considerations? Learn here!
033: How to account for settlement discounts under IFRS 15?
Should you recognize settlement discount as a cost at the time when the payment is received? Or, should you adjust revenue? How? Learn here!
031: We rent apartments and supply utilities with rent. Are we agent or principal?
If you are using third-party supplies within your product or service, are you an agent or a principal? How should you recognize revenue in this case? Learn here!
- About IFRS (14)
- Accounting estimates (IAS 8) (5)
- Accounting policies (3)
- Consolidation and Groups (19)
- Employees (8)
- FAQ (1)
- Financial Instruments (42)
- Financial Statements (22)
- Foreign currency (9)
- How To (17)
- IFRS Accounting (63)
- IFRS Summaries (28)
- IFRS videos (39)
- Impairment of assets (6)
- Income Tax (9)
- Intangible assets (7)
- Inventories (14)
- Leases (15)
- Most popular (6)
- Not just IFRS (9)
- Podcast (40)
- PPE (IAS 16 and related) (38)
- Provisions and Contingencies (5)
- Revenue recognition (19)
- Sectors&Industries (3)
- Uncategorized (2)
- US GAAP (2)