Finance Accounting Auditing Blog
Faainc Blog Spot. Your resources for IFRS and accounting standards discussion including revenue recognition and others financial accounting...
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Finance Accounting Auditing Blog: How IAS 16 regulates the Depreciation of PPE ?
Your resources for IFRS and accounting standards discussion including revenue recognition and others financial accounting standards
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Finance Accounting Auditing Blog
Property, Plant and Equipment - Proceeds before Intended Use, as the amendments to IAS 16 Property, Plant and Equipment,. The amendments prohibit a company from deducting from the cost of property, p...
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Ready for IFRS: The Revaluation Model of PPE Measurement (after Recognition)
The Revaluation Model of PPE Measurement (after Recognition) IAS 16 provides for two acceptable alternative approaches to accounting for long-lived tangible assets. The first of these is the historic...
Faainc.blogspot.com news digest
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5 years
Why Bearer Plants was taken out from the scope of IAS 41 ?
Prior to the 2014 amendments, IAS 41 required all biological assets related to agricultural activity to be measured at fair value less costs to sell (read also : Biological Assets and Bearer Plants, what is the difference between them ?).Later, in June...
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5 years
Definition of Agricultural Activity based on IAS 41
IAS 41 Agriculture governs the accounting treatment, financial statement presentation and disclosures related to AGRICULTURE ACTIVITY.IAS 41 defines Agriculture Activity as the management by an entity of the BIOLOGICAL TRANSFORMATION and harvest of....
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5 years
Biological Assets and Bearer Plants, what is the difference between them ?
IAS 41 Agriculture regulates the accounting treatment for biological assets, except for bearer plants, and for agricultural produce at the point of harvest.Based on IAS 41, a biological asset is a living animal or plant controlled by the entity as a...
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8 years
IFRS 15 regarding Revenue from Contracts with Customers, reasons for issuing the...
In May 2014, the IASB and the US national standard-setter, the FASB, jointly issued a new revenue Standard – IFRS 15 Revenue from Contracts with Customers and Topic 606 Revenue from Contracts with Customers. IFRS 15 provides a comprehensive framework...
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| Web host: | Google LLC |
| Registrar: | MarkMonitor Inc. |
| Registrant: | Google LLC |
| Updated: | June 29, 2023 |
| Expires: | July 31, 2024 |
| Created: | July 31, 2000 |
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