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This issue discusses the accounting for financial liabilities with a demand feature (on-demand financial liabilities). This publication considers the accounting implications when the entity no longer expects the counter-party to demand repayment.
This is a series of issues that provide guidance on the practical application issues of MFRS 107 Statement of Cash Flows. Part V will be the last section of the series of Cash flow statements – common pitfalls and application issues.
This is a series of issues that provide guidance on the practical application issues of MFRS 107 Statement of Cash Flows. There are a number of presentation issues that have created differences in the practical application of MFRS 107.
This is a series of issues that provide guidance on the practical application issues of MFRS 107 Statement of Cash Flows. There are a number of presentation issues that have created differences in the practical application of MFRS 107.
Applying MFRS 107 Statement of Cash Flows gives rise to a number of interpretive and application issues. Increasingly, regulators and other commentators on financial statements are highlighting errors or inconsistencies in application of the standard.
Applying MFRS 107 Statement of Cash Flows gives rise to a number of interpretive and application issues. Increasingly, regulators and other commentators on financial statements are highlighting errors or inconsistencies in application of the standard.
This issue discusses the accounting for financial liabilities with a demand feature (on-demand financial liabilities). This publication considers the accounting implications when the entity no longer expects the counter-party to demand repayment.
Loan agreements often include covenants that, if breached by the borrower, permit the lender to demand repayment before the loan’s normal maturity date. Such covenants may, for example, require the borrower to maintain one or more key financial ratios (such as interest cover or a debt to equity ratio) above or below a stated benchmark level.
This issue provides guidance on accounting for debt instruments that include options allowing the borrower to repay the debt before the end of its full contractual term.
Discusses about accounting for loan commitments that are outside the scope of MFRS 139.
To discusses the application of MFRS 137 Provisions, Contingent Liabilities and Contingent Assets to onerous operating leases for the lessee.
This issue will provide guidance on the accounting treatment of lease extensions and renewals.
This issue will provide guidance on impairment issues of lease prepayments.
This issue will provide guidance on how and when should the investor record a change in its ownership interest when an associate (investee) issues new shares under a share-based payment scheme.
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.