Impairment of Financial Assets - Simplified Approach
IFRS 9 discusses the relevance of impairment loss to be accounted for at the time of initial measurement of the financial asset itself....
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The best investment you make is in
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Contingent Liabilities - Why Disclosed?
The session discusses the accounting treatment of Contingent Liabilities and difference between a provision and a contingent liability
Accounting For Government Grants under IAS 20
IAS 20 deals with accounting and disclosure of government grants and government assistance. Government, according to the standard, refers...
Non Current Assets Held For Sale: Recognition
Recognition Criteria Under IFRS 5 IFRS 5 provides that the asset under consideration must be available for immediate sale in its present...
Share Based Payments - Accounting and Vesting Conditions
The accounting for Share Based Payments is usually complicated. This, however, is relevant considering the fact that many entities have...
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