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A contract to issue share-based contingent consideration (shares) should be measured at its fair value on the acquisition date for the purpose of determining the consideration transferred in exchange for the acquiree.
This issue specifically provides guidance on accounting that should be applied by the joint arrangement (either a joint operation or joint venture) receiving non-monetary contributions upon its initial formation.
This issue provides guidance on the accounting of acquisition of additional investments in associates and joint ventures.
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
This special edition of MFRS Hot Topics explains the key features of the new Standard and provides practical insights into its application and impact.
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
This issue provides guidance on cost of an investment in a subsidiary in separate financial statements.
This issue provides guidance on consolidated financial statements when an entity ceases to be a parent entity.
This issue provides guidance on the effect of events after the reporting period on valuation, impairment and existence of financial assets.
This issue provides guidance on selecting an appropriate amortisation method for intangible assets in accordance with MFRS 138 Intangible Assets.
This issue provides the continuation of the requirements of MFRS 139 Financial Instruments: Recognition and Measurement on trade receivables and the related impairment model.
Many companies find the accounting for deferred tax causes significant practical difficulties. This guide summarises the approach required by IAS 12 'Income Taxes' and provides examples of the disclosures required by it. It also looks in detail at some of the more complex areas of preparation of a deferred tax computation, for example the calculation of deferred tax balances arising from business combinations.