US GAAP and IFRS are the two predominant accounting standards used by public companies, but there are differences in financial reporting guidelines to be aware of. In order to present a fair depiction of the business conducted, publicly-traded companies are required to follow specific accounting gui...
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Registration deadline: 6 April 2015 Registration In order to register for the seminar, complete and submit registration form at the following address: http://www.pwc.com/ge/en/forms/ifrs_9_registration_form.jhtml Please, note that there is the minimum number of participants required to conduct...
4,855 4,538 Other long‑term financial assets and the current portion of other long‑term financial assets include other loans in the amount of €2,129 million as of 31 December 2022 (2021: €1,909 million), and the sales financing activities in the form of finance lease ...
If I make a provision of 100% after one year of the debt and after another year I get the full value of the overdue bills, do I close this provision in a profit account? Thank you in advance Reply Silvia January 11, 2022 at 9:07 am Hi Hany, general view is that unless you ...
IFRS 9 Financial Instruments — Net investment hedges - Comment Letter Analysis and Finalisation of Agenda Decision - Agenda paper 12 Recap In November 2015, the IFRS Interpretations Committee discussed how hedge effectiveness should be determined when accounting for hedges of a net ...
The IFRS 9 will enormously affect the financial institutions, but not only them. And, it takes a LOT of hard work! Special For You!Have you already checked out theIFRS Kit? It’s a full IFRS learning package with more than 40 hours of private video tutorials, more than 140 IFRS case ...
The most common form of a non-separable liability is a decommissioning or restoration provision. These are most frequently seen in the mining, oil and gas and power generation industries although they appear elsewhere as well. They are usually associated with long-lived assets. How does it work...
If the defined benefit pension plan has a surplus, the net defined benefit asset is limited to the present value of any future economic benefits available in the form of refunds from the plan or reductions in ...
This is due to the Monte Carlo studies of Dickey- Fuller, which found that the values for β = 0 would depend on the size of the sample and of the functional form of the regression. Therefore, there will be statistics suitable for each case – if there is no intercept either the ...