IFRS Certification Course orgranized by BSE Ltd. Hello. Could you help me answer the test task. I do not know very well English (I'm from Russia). Here's the original test:"1) All the holding companies are located in the same country, while… Powered by LiveJournal.com[...
The CMA certification is a professional qualification that is recognized worldwide and certifies your knowledge of financial planning, analysis, control, decision support, and management accounting. You just have to need good US CMA study material and Exam review. The passing rate of the CMA exam ...
In particular, the introduction of commercial or military aircraft programmes (e.g. A400M) or major derivative aircraft programmes involves an increased level of estimates and judgements associated with the expected development, production and certification schedules and expected cost components (see "–...
Under IFRS 16, you need toseparatelease and non-lease components in the contract. For example, if you rent a warehouse and rental payments include the fees for cleaning services, then you should separate these payments between the lease payments and service payments and account for these elements...
Lessee pays the legal fees for negotiating the contract: Debit Right-of-use asset Credit Suppliers (Bank account, Cash, whatever is applicable) The estimated cost of removal, discounted to present value(lessee will need to remove an asset and restore the site after the end of the lease term...