IFRS has a separate accounting model for investment properties under IAS 40 that differs from other PP&E under IAS 16, but identifying investment properties and applying the guidance may be a challenge in some instances. Read More ...
ASC 946 Update and Practice Issues: Perpetual Debt
Mar 07, 2023Each year in our ASC 946 investment company update course, we highlight recent application issues. This blog highlights one on accounting for perpetual debt. Read More ...
Consolidating the consolidation standards under IFRS
Feb 07, 2023IFRS 10, IFRS 11, and IAS 28 are complex standards in IFRS requiring significant judgment. Our eLearning collection is a package of 3 courses that navigates these standards, highlighting how they interact, and provides important guidance on accounting for interests in other entities. Read More ...
IFRS 9 – Making this big standard more digestible!
Apr 19, 2022IFRS 9 significantly amends financial instruments accounting. Our eLearning provides an efficient overview of the standard capturing its key concepts. Read More ...
Distributions from an investment: How hard can it be?
Jan 18, 2022Investment funds commonly receive distributions from its investees, but determining how they are accounted can be a challenge. Read More ...
How to apply the PAA approach based on “premiums received”
Dec 21, 2021The PAA simplifies IFRS 17, but measures based on “premiums received”, a change from how short duration contracts have historically been accounted for. Read More ...
Loan participations vs. syndications: What’s the deal?
Jun 29, 2021Loan participations and syndications are different types of lending transactions with unique accounting and reporting issues. Read More ...
Crypto-assets: “Doge” the FASB plan to do anything about them?!?
Apr 20, 2021Crypto-assets utilizing blockchain are now held for various reasons by companies, but the FASB has yet to tell us how to account for them. Read More ...