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Annual Reporting

Knowledge base for IFRS Reporting

IFRS Topics A – Z
IFRS vs US GAAP
The IFRS Standards
The IFRS Definitions
The IFRS Jargon
European Sustainability Reporting Standards

IFRS Topics A – Z
IFRS vs US GAAP
The IFRS Standards
The IFRS Definitions
The IFRS Jargon
European Sustainability Reporting Standards

Blogs by IFRS

Alphabetic listing of IFRS Keynotes Blogs by IFRS

The totally up-to-date alphabetic listing of all subjects explained on Annualreporting is listed here:

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#

A

Ability to use power to affect the returns
About Annualreporting.info
Accounting by investment entities
Accounting for Business combinations cash flows
Accounting for cryptocurrencies in 1 best view
Accounting for Customer Loyalty Programs
Accounting for government levies
Accounting for group share-based payment in IFRS 2
Accounting for macro hedging
Accounting for mergers – Best 2 Read
Accounting policies
Accounting policies for financial instruments
Accounting Policies to First IFRS FS
Accounting policy choices impairment of financial assets
Accounting treatment acquisition of a business or assets
Accrued benefit
Accurate information
Acquisitions and disposals – IFRS 3 Pharmaceutical and Life Sciences
Acquisitions and mergers as per IFRS 3
Acquisitions exclusively with a view to disposal
Acquisition date
Acquisition of insurance contracts
Acquisition of investment properties – How 2 best account it
Acquisition-related costs
Active market
Actuarial terms
Adjusted market pricing – How 2 best value it in IFRS 13
Adjusted net asset method
Adjusted net asset method intangible assets example
Adjusted net asset method negative goodwill example
Adjusted net asset method tangible asset example
Adjusting event after the reporting date
Advertising and promotional costs
Agency relationships in consolidation
Aggregation disaggregation and materiality
Allocate the transaction price to POs – E&C 1 Best Complete Read
Allocate the transaction price to the performance obligations – Real estate in 1 good read
Allocating deferred tax charge or credit in IAS 12
Allocating goodwill to cash-generating units
Allocation between Controlling and Non-controlling interest
Allocation to periods and assets
Alternative performance measures
Amortised Cost
Amortised cost and the effective interest method
Analysis of cash flows
Applying the fair value hierarchy
Argentinas sovereign debt overhaul intentions
Arrangements partially in IFRS 15
Arrangements that do not meet the definition of a contract
Arrangements where the identification criteria are not met under IFRS 15
Arrangements with multiple parties
Artistic-related intangible assets
Assessing collectibility for a portfolio of contracts
Assessing de facto control for an operating entity the right 1 best way
Assessing information quality for measurement
Assessment of investment entities
Assets acquired in an exchange transaction
Assets as an element of financial statements
Assets held for sale measurement
Asset accumulation valuation example
Asset acquisition or Business combination – IFRS 3 Best read
Asset ceiling
Asset definition
Asset management or investment management
Asset-backed securities
Asset-based business valuations
Associate
A court case

B

Bank overdrafts and cash and cash equivalents
Basel Committee IFRS 9 Guidance
Basket
Best guide IFRS 16 Lessee modifications
Best guide IFRS 16 Lessor modifications
Best start with IFRS and US GAAP
Better Communication in Financial Reporting
Better IFRS 9 Retain control of the asset
Beware of COVID 19 Rent concessions IFRS accounting
Bill-and-hold arrangements in IFRS 15
Blockchain – Best 2 accounting for IFRS
Blogs by IFRS
Bonds
Bonus certificates
Borrowing costs – Q&A IAS 23
Breach of Contract
Business combination
Business model assessment

C

Calculating the value of an acquisition – How 2 complete it best
Calculations IFRS 16 Leases
Cancellation of employee share-based payments
Capitalisation of earnings valuation
Capitalisation of expenditure – 1 Complete answer
Carbon dioxide equivalent defined – 1 Best read
Case IFRS 16 Lease car contract
Case value intangibles in business combinations
Cash flows for income tax and sales tax
Cash flows from discontinued operations IFRS 5 – 2 Detailed Examples
Cash flows identification Not-Only Principal and interest
Cash flows identification Only Principal and interest
Cash flow forecasting
Cash flow hedge
Cash Flow Hedges in IFRS 9
Cash flow hedge of a net position
Cash flow hedge reserve
Cash Flow Risk Management
Cash inflows and outflows offsetting
Cash pooling arrangements
Cash-flow-based measurement techniques
Cash-generating unit (CGU)
Category 1 Purchased Goods and Services – The best calculation guidance
Category 10 Processing of Sold Products – One Better read
Category 11 Use of Sold Products – Best read
Category 12 End-of-Life Treatment of Sold Products – Best read
Category 2 Capital Goods Scope 3 emissions – The best calculation guidance
Category 3 Fuel and Energy Related Activities – The best calculation guidance
Category 4 Upstream Transportation and Distribution – The best calculation guidance
Category 5 Waste Generated in Operations – The best calculation guidance
Category 6 Business Travel – The best calculation guidance
Category 7 Employee Commuting – The best calculation guidance
Category 8 Upstream Leased Assets – The best calculation guidance
Category 9 Downstream Transportation and Distribution – The best read
Challenges in financial reporting
Changes in contracted transaction price under IFRS 15
Changes in contractual provisions
Changes in interest resulting in a loss of control
Changes in liquidity and risk of cash equivalents – The 1 Read
Changes in ownership no loss of control
Change in accounting estimate
Change in accounting policy?
Change in accounting principles
Change in ownership in a subsidiary – IFRS 10 Best complete read
Change in the fair value of a bond
Checkout
Claims against an entity with different seniorities
Classification and Measurement of Financial Liabilities – How 2 best account it
Classification for investments in bonds
Classification measurement and impairment of financial assets
Classification of cash flows
Classification of crypto-assets
Classify Group share-based payments in IFRS 2
Clear IFRS 9 Fair value hedge accounting
Closure of a division
Cloud based software in IFRS 15 Revenue
Collateral and expected credit losses – 1 Simple Easy Example
Collectability as a criterion to identify a contract with a customer
Combination of Insurance Contracts
Combined financial statements
Commercial mortgage-backed security – CMBS – How 2 best account it
Commitments in financial statements
Commodity finance IFRS the 6 best examples
Common cash flow classification errors in practice in 1 way
Common control business combinations
Common Elements of Customer Relationships – How 2 best complete it
Comparability
Completely understand 1 consolidated and 2 separate financial statements
Complete detection of all IFRS 3 intangibles
Complete overview 1 best read – Order or production backlog
Components of a company’s pension liability
Components of Financial Statements
Compound financial instruments
Comprehensive understanding IFRS 15 Disclosures
Conceptual Framework
Conceptual Framework for Financial Reporting
Conceptual framework 2018 Measurements
Concise information
Considerations for cloud arrangements
Consideration paid or payable to a customer
Consideration payable to a customer – Great 2 read
Consideration transferred and Goodwill
Consignment arrangements under IFRS 15
Consolidated definition
Consolidated financial statements
Consolidated or unconsolidated financial statements
Consolidated subsidiaries joint operations and other entities Investments in joint ventures associates and structured entities
Consolidation and same reporting date
Consolidation Assess control over an investment
Consolidation in summary
Consolidation of a foreign operation
Consolidation of foreign operations
Constraining estimates of variable consideration
Construction contracts computations
Construction contracts disclosures
Construction contracts revenue over time or at a point in time?
Construction contract modifications
Construction contract – How 2 best account for it in IFRS 15
Construction of a residential home
Construction performance obligations satisfied 2 record revenue
Construction Variable pricing
Construction warranties
Contingencies – Best and complete 2 read
Contingent
Contingently issuable ordinary shares for IAS 33 EPS
Contingently issuable POSs
Contingent asset
Contingent consideration
Contingent liability
Continuing involvement
Continuous assessment of control
Contracts settled in shares or cash for IAS 33 EPS calculations
Contractually linked instruments
Contractually specified risk components
Contractual restrictions in licensing – know it best in 1 good reading
Contractual service margin
Contract asset
Contract assets and contract liabilities
Contract costs
Contract costs from Contracts with Customers
Contract enforceability and termination clauses – The best complete 1 read
Contract modifications and variable consideration 1 best 2 complete
Contract modifications in power and utilities – Best IFRS 15 Revenue recognition
Contract Modifications under IFRS 15
Contract-based intangible assets
Contributions from owners
Control and continuing involvement
Control by using options
Control in debt restructuring in Structured entity Only 1 Perfect Quality Read
Control Joint control Significant influence
Control of an economic resource
Control of an investee
Control over CMBS issuer Structured entity
Control over structured entities
Control Structured entity with Credit-linked notes
Control without a majority of voting rights
Convertible debt option reserve
Convertible instruments in EPS calculations – 2 good to read
Convertible notes
Convertible notes Basic requirements
Cookie Policy
Corporate asset-backed security – How 2 best account it in IFRS 9 IAS 32
Corporate taxes
Correct presentation of revenue in IFRS 15
Costs of issuing and reacquiring equity instruments
Costs to issue or buy back issued shares
Cost of Property plant and equipment
Cost of self-constructed assets
Country-by-Country tax reporting IAS 12 Risk or Profit
Creating a new contract or not?
Credit derivatives – How 2 better understand it
Credit risk exposures
Credit risk on the hedged item
Credit-adjusted effective interest rate
Credit-impaired financial asset
Cross-currency swap
Cryptocurrency
Curing of a credit-impaired financial asset
Currency risk
Current and non-current liabilities
Customer contracts and the related customer relationships
Customer lists
Customer relationships Distributor Method
Customer relationships valuation

D

DCF Calculation Value of the business
Dealer sales vehicle incentives
Debt instrument
Deductible temporary tax differences
Deemed cost
Deferred cost Capitalised costs EM industry
Deferred taxes and Share-based payments IAS 12 accurate accounted for
Deferred tax and business combinations in IAS 12
Deferred tax assets
Deferred tax assets Future tax profits
Deferred tax calculations using IAS 12
Deferred tax liabilities
Defined Benefit Pension Plans
Defined Contribution Pension Plans
Definition of equity
Definition of Material – Important changes to IAS 1 and IAS 8
Definition of provision – IAS 37 Complete easy read
Demand deposits and Cash and cash equivalents
Derecognise a sale of a financial instrument or not?
Derecognise a transfer of a financial instrument or not?
Derecognition of financial assets – Best Guide IFRS 9
Derivative meaning for IFRS 9
Derivative novation
Designated hedged items – best complete IFRS 9 read
Designated hedging instruments under IFRS 9
Designating proxy hedges – Fine 2 read easy understand
Determination of grant date in IFRS 2
Determination of the vesting period in IFRS 2
Determine Tax base under IAS 12
Determine the transaction price property construction
Determining annual pension expense in 1 complete and Easy Read
Determining a leases discount rate
Determining stand-alone selling prices
Determining when promises are performance obligations
De facto agent
De minimis or non-genuine features
Diagnosed for importance decommissioning liability IFRS
Differences in international financial reporting
Differential cash flow method
Dilution
Directing relevant activities
Direct participating contracts
Disclosures Critical estimates judgements and errors in IAS 8
Disclosures Future cash flows
Disclosures Hedges Financial position
Disclosures immaterial associates and joint ventures 10 best examples!
Disclosures in First IFRS Financial statements
Disclosures material joint operations
Disclosures material joint ventures
Disclosures Principles of consolidation and equity accounting for IAS 1
Disclosures Risk management strategy
Disclosures subsidiaries and NCI
Disclosures unconsolidated structured entities
Disclosure about insurance risks
Disclosure capital management
Disclosure Corporate Income Tax
Disclosure equity
Disclosure financial assets and liabilities
Disclosure Financial risk management
Disclosure for Insurance contracts
Disclosure innovations in financial reporting
Disclosure non-financial assets and liabilities example
Disclosure non-financial assets and liabilities – 1 Best complete read
Disclosure of Accounting Policies – Complete best read
Disclosure of operating segments
Disclosure of restrictions to cash and its equivalents
Disclosure of significant judgments for insurances – 1 Best read
Disclosure profit or loss items
Disclosure recognised insurance amounts
Disclosure Related party transactions – Best complete read IAS 24
Disclosure requirements IFRS 4 and IFRS 17
Disclosure when information is seriously prejudicial
Discontinuation hedge accounting
Discontinued operation
Discontinued operations
Discount rates for intangible assets How 2 do it best
Discount rate – How 2 best account it
Dismantle remove and restore items of PPE
Distinct goods or services
Distributions to owners
Does a contract include a lease?
Double Materiality Assessment under CSRD – 1 Best Guidance on Implementation
Do the SPPI contractual cash flow characteristics test
Drawbacks and Benefits of Intangible assets

E

Earnings per share
EBITDA – 1 Best complete read
ECL
Economic life
Effective interest method
Effective interest rate in IFRS 9
Electricity revenue recognition example
Eligibility of premium allocation approach
Elimination of intra-group transactions
Elimination of the parents investment
Embedded derivatives best 1 to read
Emissions over Time – The 1 Best read
Employee benefits accounting policies
Employee cash-settled share-based payments in IFRS 2
Employee share purchase plans
Engineering and Construction contract costs
Enhancing qualitative characteristic
Entity-specific value
Environmental provision under IAS 37
EPS Calculation – IAS 33 Best complete read
EPS in IAS 33
Equity instrument
Equity instruments held for trading?
Equity investments at FVOCI
Equity method
Equity reserves – 1 Best complete read
Equity – 2 understand it all at best
Estimates of future cash flows
Estimating fair value
Estimating market rate of return when volume or activity is slight
European Sustainability Reporting Standards
EU ESG regulatory framework – 1 Complete read
Events after the reporting date
Events after the Reporting period
Examples collecting cash and selling assets
Examples hold assets and collect cash
Examples of adjustments of errors
Example accounting policies
Example Amortised cost and EIR calculations – Best 2 learn
Example Disclosure financial instruments
Example fair value hedge – How 2 best understand it
Example financing component in a contract
Example impairment and revaluation of a building
Example of hyperinflation accounting
Example Variable fee approach for measurement
Excellent Study IFRS 9 Eligible Hedged items
Executory contract
Executory contracts
Existence uncertainty
Exit price Entry price
Expected attrition rate – How 2 best account it
Expected cash flow
Expected credit losses on financial assets
Exploration for and Evaluation of Mineral Resources
Extraordinary items
Extra disclosures IFRS 15 contracts

F

Factoring and reverse factoring
Factoring of trade debtors
Factoring without recourse
Factoring with late payment risk retained
Factoring with recourse
Fair value
Fair value disclosures
Fair value employee share options in IFRS 2
Fair Value Hedges in IFRS 9
Fair value hierarchy
Fair value less costs of disposal
Fair value measurement
Fair value measurement and disclosure
Fair value measurement and pandemics under IFRS 13
Fair value measurement in short
Fair value of a liability
Fair value of Cryptographic assets
Fair value of decommissioning obligation
Fair Value of Tangible Assets
Fair value option
Fair value Standards
Fair value through other comprehensive income
Fair value through profit or loss
Faithful representation
Financial asset
Financial assets at fair value through other comprehensive income
Financial assets at fair value through other comprehensive income
Financial assets example
Financial asset valued at amortised costs
Financial crises and excessive leverage – How 2 best understand it
Financial Crises – How 2 best understand it
Financial guarantees
Financial instrument
Financial instruments Basic risks
Financial liabilities
Financial liabilities not at amortised costs
Financial Position
Financial reporting in change
Financial reporting models
Financial statements
Financial Statements 2018 Investment Property
Financing activities
Financing component in the contract
Firm commitment
Firm purchase commitment
First IFRS financial statements
First time adoption IFRS Introduction
Fixed fee service contract
Focus definition or best trends in IFRS reporting based on IAS 1
Focus on IFRS 16 Leases – Best read
Food for thought for Property plant and equipment
Forecast transaction
Foreign currency basis spreads
Foreign currency translation
Foreign exchange reserve
Free cash flow
Fulfilment cash flows
Full derecognition with new assets liabilities best of 1
Full derecognition with recognition of new assets or liabilities
Functional currency and Presentation currency
Fundamental Principles of Value Creation
Fundamental qualitative characteristics

G

General approach Expected credit losses
General model in Insurance contracts measurement
Getting started with your Best Sustainability reporting Project
Glossary
Going concern and pandemics
Going concern assumption
Goodwill or bargain on acquisition
Government grants and assistance
Grouping similar hedging transactions – How 2 best account it
Group cash pooling and company accounts
Group share-based payments
Group treasury function
Guidance in identifying the acquirer

H

Hedged items General requirements
Hedge accounting requirements
Hedge accounting under IFRS 9
Hedge of a net position
Hedge Risk components General requirements
Hedging instruments
Hedging of a highly probable debt issuance
Held-to-maturity financial assets Example
Highest and best use
Highly probable
High level overview IFRS 3 Business Combinations
High level overview IFRS 9 Hedge accounting
Historical cost measurement
History of intangible assets
Hold to collect and sell – How 2 best account it in IFRS 9 classification of financial assets
Hold to collect – How 2 best account it in IFRS 9 classification of financial assets
How and for what purpose is the asset used?
How is goodwill different from other intangible assets?
How to best account for COVID-19 under IAS 10
How to work with APMs
Hyperinflation in Argentina

I

IAS
IAS or International Accounting Standards
IAS 1
IAS 1 Common control transactions v Newco formation
IAS 1 Economic resource
IAS 1 Main statements
IAS 1 Presentation of financial statements
IAS 1 The best and proven breached loan accounting
IAS 10
IAS 12
IAS 12 Income tax definition
IAS 16
IAS 16 Generation assets for Power and Utilities
IAS 19
IAS 2
IAS 2 Example Contractual volume rebates
IAS 20 Accounting for emissions trading schemes – Important to best read
IAS 24 Related parties by definition
IAS 32 Clearly distinguishing liability and equity
IAS 32 Equity and Financial Liabilities – Best learning read
IAS 32 Financial Instruments Presentation
IAS 32 IFRS 7 9 Financial Instruments
IAS 33 EPS Impact of share-based payments
IAS 34 Interim financial statements
IAS 36 Best brilliant impairment of telecom assets
IAS 36 Determine if and when to test for impairment
IAS 36 How Impairment test
IAS 36 impairment of assets approach – Best Complete Read
IAS 36 Other impairment issues
IAS 36 What is a lease impairment?
IAS 37 Launch your Climate Risk Reporting
IAS 37 Provisions – best estimate and timely recognition
IAS 38 Intangible assets – Best complete read
IAS 38 Non-contractual customer relationships
IAS 38 What are Intangible Assets other than Goodwill?
IAS 40 Investment property – Best Read
IAS 41 Agricultural activity
IAS 41 Agricultural activity and produce
IAS 7
IAS 7 Best Read Foreign currency cash flows
IAS 7 Operating activities
IAS 8
IAS 8 Best summary policies estimates and errors
Identified asset – 2 Complete with comprehensive examples
Identifying an asset group for valuation purposes – The best read 1 needs
Identifying the customer or collaborative arrangement
Identify and separate Intangible assets
Identify a controlling party
Identify Building Construction performance obligations
Identify Equipment and consumables industry obligations
Identify Telecom performance obligations
Identify the contract with the customer – Engineering & Construction industry
Identify the performance obligations in the contract
IFRIC 12 Service concessions accounting
IFRIC 21 Levies
IFRIC 7IE Restatement for effects of hyperinflation
IFRIC/SIC
IFRS
IFRSterms
IFRS Definitions
IFRS Example Financial Statements 2018
IFRS Jargon
IFRS Reporting for Battery Storage – A Burgeoning Industry
IFRS Standards and IFRIC Interpretations
IFRS vs US GAAP Business combinations
IFRS vs US GAAP Derivatives and hedging
IFRS vs US GAAP Employee benefits
IFRS vs US GAAP Events after the reporting date
IFRS vs US GAAP Financial assets
IFRS vs US GAAP Financial liabilities and equity
IFRS vs US GAAP Financial Statement presentation
IFRS vs US GAAP Investment property – Broken in 10 great excellent reads
IFRS vs US GAAP Leases 1 Best complete comparision
IFRS vs US GAAP Nonfinancial assets
IFRS vs US GAAP Nonfinancial liabilities
IFRS vs US GAAP Profit or loss and OCI
IFRS vs US GAAP Revenue recognition
IFRS vs US GAAP Share-based payments
IFRS vs US GAAP Taxation
IFRS 10 Cases of no consolidation requirements
IFRS 10 Power
IFRS 10 Principal versus agent considerations – Best complete read
IFRS 10 Silos and deemed separate entities – Best read
IFRS 10 Special control approach
IFRS 10 Structured vs non-structured entities
IFRS 11 Joint Arrangements quick overview
IFRS 12 Disclosure of Interest in Other Entities
IFRS 13 Adjusted net asset method
IFRS 13 Asset accumulation method
IFRS 13 Disclosure fair value sensitivity
IFRS 13 Fair value measurement
IFRS 13 Fair value measurement Content
IFRS 13 Fair value non-performance risks
IFRS 13 Measure non-financial assets liabilities
IFRS 13 Relief from royalty method
IFRS 13 The best Fair value fundamentals
IFRS 13 understand inputs to valuation techniques
IFRS 15 Best and improved revenue for Telecoms
IFRS 15 Consumer products revenue accounting – Complete best read
IFRS 15 Content page
IFRS 15 Contracts with customers
IFRS 15 Contract modifications Decision tree
IFRS 15 Contract terms with customers
IFRS 15 Create or enhance an asset
IFRS 15 Customers unexercised rights and breakage
IFRS 15 Customer options for additional goods or services
IFRS 15 Identifying the contract contract extensions
IFRS 15 Industrial products revenue best and complete recognition
IFRS 15 Measuring progress to completion – Best complete explanation
IFRS 15 Media and entertainment Revenue complete correct recognition
IFRS 15 Mining Revenue recognised properly and complete
IFRS 15 Power purchase agreement
IFRS 15 Practical alternative for similar goods or services
IFRS 15 Presentation in main statements
IFRS 15 Pre-Contract Establishment Date activities – Important to know
IFRS 15 Property development obligations
IFRS 15 Real estate Revenue complete and accurate recognition
IFRS 15 Retail – the finest perfect examples
IFRS 15 Revenue accounting examples – Broad and best learned
IFRS 15 Revenue aggregation and disaggregation at best
IFRS 15 Revenue Disclosures Examples
IFRS 15 Revenue disclosure requirements – Best complete read
IFRS 15 Revenue from Contracts with Customers – Best overview
IFRS 15 Revenue recognition
IFRS 15 Sales with buyback options
IFRS 15 Sale of Non financial assets
IFRS 15 Software contract modifications
IFRS 15 Software industry obligations
IFRS 15 Technology sector revenue recognition – Top read
IFRS 15 the new revenue model – The best read
IFRS 15 Vehicle sales by OEMs (Original Equipment Manufacturers) – BEST QUICK READ
IFRS 15 Volume discounts and Margin guarantees
IFRS 16 Assets of low value
IFRS 16 Effective date of a modification
IFRS 16 Good Important Read – Lease payments
IFRS 16 into the details
IFRS 16 Leases and joint arrangements
IFRS 16 Leases Booklet
IFRS 16 Leases Lease liability
IFRS 16 Leases presentation in cash flows – Complete easy read
IFRS 16 Leases – Best Complete Read
IFRS 16 Lease term explained
IFRS 16 Lessor accounting
IFRS 16 Modification short-term lease
IFRS 16 Right to direct the use of the identified asset
IFRS 16 Right to use
IFRS 16 Variable lease payments – Best Complete Read
IFRS 17 at a glance – Complete best read
IFRS 17 Best comprenhesive list of Insurance contracts definitions
IFRS 17 Fair value approach Insurances
IFRS 17 Financial guarantee contract
IFRS 17 Full retrospective approach
IFRS 17 Insurance contracts Contents
IFRS 17 Insurance contracts – Best complete read
IFRS 2 Determination of the vesting period
IFRS 2 Determination of type of equity instruments granted
IFRS 2 Employee equity-settled share-based payment
IFRS 2 Fair value of equity instruments granted
IFRS 2 How to easily determine the grant date
IFRS 2 Quick-start best share-based payments
IFRS 2 Shares to the value of a fixed amount
IFRS 2 Taxes and share-based payments best studies
IFRS 2022 update – Classification of non-current liabilities with covenants – Best read
IFRS 2022 update – IAS 8 Definition of Accounting Estimates – Your best read
IFRS 2022 update – IFRS 16 Lease Liability in a Sale and Leaseback – Best read
IFRS 3 Acquired process is substantive?
IFRS 3 Application of the definition of a business
IFRS 3 Business combinations achieved in stages
IFRS 3 Complete disclosures Business Combinations
IFRS 3 Continuing employment
IFRS 3 Escrow agreement on acquisition
IFRS 3 Executive Compensation in Acquisitions
IFRS 3 Fair value of contingent consideration
IFRS 3 Identify a business
IFRS 3 Measurement period complete explanations
IFRS 3 Reacquired rights
IFRS 3 Recognising what you acquired in a business combination
IFRS 3 Recognition of restructurings or exit activities
IFRS 3 Redefinition of a business
IFRS 3 Reverse acquisitions How to?
IFRS 3 Royalty arrangements as contingent considerations – Best Fine Read
IFRS 3 What are the different classifications of software?
IFRS 4 Insurance contracts
IFRS 5 Non-current assets Held for Sale and Discontinued Operations
IFRS 7 Best accounting for Treasury shares
IFRS 7 Complete Maturity analysis disclosure
IFRS 7 Comprehensive Risk disclosures
IFRS 7 Credit risk disclosures
IFRS 7 Disclosures for IFRS 9 Financial instruments
IFRS 7 Financial instruments Disclosures High level summary
IFRS 7 IFRS 9 Best Disclosure financial instruments
IFRS 7 Interest rate risk disclosure example
IFRS 7 Market risk disclosures
IFRS 7 Nature and extent Financial instruments risks
IFRS 7 Other price risks Step-by-step
IFRS 8 Best Complete Read – Chief Operating Decision Maker
IFRS 8 Identifying operating segments
IFRS 8 Operating Segments Summary at the best
IFRS 9 Assume obligation to pay cash flow
IFRS 9 Basis adjustment – best short read
IFRS 9 Best long-read SPPI Test
IFRS 9 Classification and Measurement of Financial Instruments
IFRS 9 Classification of financial assets
IFRS 9 Commitments
IFRS 9 Complete Snapshot Financial Instruments
IFRS 9 Continue to recognise the financial asset at best
IFRS 9 ECL Model best read – Impairment of investments and loans
IFRS 9 Extra Read – Credit risk on the hedging instrument
IFRS 9 Financial assets continued involvement at best
IFRS 9 Financial asset classification
IFRS 9 Financial Instruments Measurement
IFRS 9 Financial instruments quick and best snapshot
IFRS 9 Full derecognition of financial assets
IFRS 9 Impairment of Financial Instruments
IFRS 9 Inflation as a risk component
IFRS 9 Interest-free demand or term loan
IFRS 9 Modified financial assets
IFRS 9 Own use scope exemption
IFRS 9 Practical Hedge documentation template
IFRS 9 Presentation Cash flow hedges
IFRS 9 Presentation of contract assets
IFRS 9 Profit participating loan
IFRS 9 Proper accounting for Related Company Loans
IFRS 9 Retain all risks and rewards
IFRS 9 The Business Model Test
IFRS 9 The SPPI test explained by example
IFRS 9 Transfer all risks and rewards at Best
IFRS 9 Transfer right to receive cash flows
Impact of credit risk
Impairment Example
Impairment long lived assets IAS 36 vs ASC 360 – Best read
Impairment of assets
Impairment of assets Highlights
Impairment of financial assets
Impairment of intangible assets
Impairment of right-of-use assets
Impairment testing cash generating unit with IFRS 16 leases
Implementation IFRS 16 Leases Air France KLM
Implications of IFRS 17 transition choices
Implication of a Restriction Imposed on the Use of the Asset
Implied price concession or Impairment loss
Impracticable
Inactive markets
Income tax
Indemnification assets
Indicators of a possible default
Individual or collective assessment for impairment – Which 1 is best varies per case
Information to be presented either in the statement of financial position or in the notes
Initial Coin Offering
Initial measurement financial instruments
Instruments that failed the SPPI test
Instruments that may fail the SPPI test
Instruments with par prepayment features
Insurances acquired in the run-off period
Insurances Classification and Measurement
Insurances risk adjustment for non-financial risks
Insurance contract
Insurance contracts overview
Insurance contract discount rates
Insurance contract liabilities
Insurance Contract modification and derecognition
Insurance modelling
Intangible assets Example
Intangible valuation approach
Interaction Defined Benefit Asset and Minimum Funding Requirements
Interest free loans in IFRS 9 and IAS 20
Interest-free demand loan No bank debt
Interest-free term loan No bank debt
Internet domain names
Inter-company loans
Intrinsic value
Introduction IFRS 17 Insurance contracts
Introduction to a history of innovation in financial reporting
Introduction to Investment entities
Inventories the highlights
Inventory costing 2 better understand
Inventory discounts and rebates the best 2 go
Investing activities
Investments in Associates and Joint Ventures
Investments in Associates 1st and best read
Investments in Joint Ventures Overview
Investments material associates disclosures
Investment component
Investment contract with discretionary participation features – How 2 best account it
Investment funds
Investment valued at cost
In compliance with International Financial Reporting Standards
In-substance fixed lease payments
IRR How to calculate
Is the Fair value OCI applied?
Is the fair value option applied?
Is the fair value option applied?

J

Jointly Sponsored Pension Plans
Joint Arrangements
Joint arrangements
Joint arrangements rights and obligations
Joint control

K

Key assumptions in a Pension plan
Key differences between GM and VFA Insurance
Key Elements for Corporate ESG-reporting – 1 Best and complete overview
Key management personnel
Key performance indicator
Know it all purchase of 1 property investment

L

Landlord accounting model – IFRS 16 best replacement for IAS 40
Landlord lease definition
Landlord Lease modifications
Landlord Lease payments
Landlord Lease term – IFRS 16 Best complete read
Land easements
Leased investment property
Leasehold makegood and restoration provisions
Leases and No leases examples – 9 essential cases
Leases capitalisation on the balance sheet
Leases explained along defined terms
Lease calculation – IFRS 16 Structured best approach
Lease modifications extending the lease term
Legally enforceable contract
Legal titles and secrets as assets
Lessee accounting under IFRS 16
Leveraged buyout IFRS 3 best reporting
Levy
Liabilities and assets for current tax
Liability definition
Licences of intellectual property
Licensing of intellectual property
Licensing provides rights to a customer
Lifetime expected credit losses
Life insurance business
Light Sweet Crude Oil commodity swap
Limitations to financial reporting
Liquidity risk
Loans and receivables
Loans at below-market interest rates
Loans to an employee
Loan commitments
Loan commitments and financial guarantee contracts – 1 Perfect Read
Loan receivable classification and measurement
Long-term supply contracts
Loss allowance
Loss given default
Loss-making or onerous construction contracts
Low credit risk financial instruments
Low credit risk operational simplification

M

Macro hedging
Main FS Statements Insurance contracts
Management of credit risk for financial instruments
Market Bubbles – How 2 best understand it
Market consistent measurement of options and guarantees
Market-corroborated inputs
Matrix form of organisation
Measurement information avoid perverse effects
Measurement of contracts with participation features
Measurement of Expected Credit Losses
Measurement of insurance contracts
Measurement of investment property
Measurement of remaining coverage
Measurement under IFRS
Measuring goodwill or a gain from a bargain purchase
Measuring ineffectiveness in hedging
Metrics in use for ESG Reporting- 1 Best and complete read
Modifications and Write-offs Financial assets
Modifications of employee share-based payment IFRS 2
Modification gain or loss
Modified retrospective approach
Monetary conversion for IAS 21 and IAS 29 – Best complete read
Monetary items
More details to present Useful Financial Information
Most advantageous market
Multiple advances and multiple deliveries of goods
Multiple advances and multiple service deliveries
Multiple advances for one delivery of goods
Multi-employer Pension plans
Multi-period excess earnings method
My account
M and A

N

Narrative reporting the right way
Natural disasters Asset impairments
Natural disasters Classification of income and expense
Natural disasters Decommissioning obligations
Natural disasters Disclosure by Telefonica
Natural disasters Financial impact overview
Natural disasters Financial statement disclosure
Natural disasters Hedge accounting
Natural disasters IFRS accounting
Natural disasters Insurance recoveries and reimbursements
Natural disasters Miscellaneous considerations
Natural disasters Restructuring
Need for accounting measurement the big 1
Net investment hedge
Net realisable value – Best perfect 1 Read
New Lease Standard Comparing IFRS and US GAAP
New on IFRS 3 The Optional concentration test
Non-adjusting events after the reporting date
Non-controlling interests
Non-current asset
Non-current assets held for sale
Non-current Assets Held for Sale and Discontinued Operations
Non-current assets held-for-sale
Non-monetary transactions IFRS 15 Complete and Exemplary Read
Non-recourse assets
Non-refundable upfront fees
Notes to financial statements Basis of preparation
Notes to financial statements Employee benefits
Notes to the financial statements
Note 1 Cash and cash equivalents
No alternative use enforceable payment right
No derecognition
Nuclear power plant and decommissioning liability

O

Objective of hedge accounting
Obligating event
Obligation
Offsetting
Offsetting of financial assets and financial liabilities
Onerous
Onerous contracts
Onerous insurance contracts
On Demand technology With and Without
Operating cash flows under IAS 7
Operating leases in IFRS 3 Business Combinations
Operating segment
Operating segments Matrix structured entities
Options in EPS Calculations in IAS 33
Option for discounted software
Option to put a non-financial asset
Option to renew a contract
Option valuation models
Orderly transaction
Ordinary shares issued and EPS
Other business models – How 2 best account it in IFRS 9
Other comprehensive income
Outcome uncertainty
Overview IFRS 10 Consolidated Financial Statements
Overview of the amendments IFRS 3
Own use contracts

P

Partly paid ordinary shares
Pass through testing
Pass-through conditions Best 2 go in fine reading
Payment holidays on loans
Perfect Good 1 When to recognise Expected Credit Losses
Performance obligation
Performance obligations at a point in time – Best 2 complete
Performance obligations construction industry
Performance obligations in a property management contract
Performance obligations software contracts
Period cost
Point 1 Where did Other Comprehensive Income come from?
Popular to read – IFRS 9 Low credit risk
Portfolio of contracts or performance obligations
Portfolio of insurance contracts
Possible indicators for Lifetime Expected Credit Loss
Post-contract support services
Post-employment benefits
Potential to produce economic benefits
Potential voting rights
Power in IFRS-perspective
PPE Components and parts
Practical ability – How 2 best account it in IFRS 17
Preference shares in EPS Calculations
Premium allocation approach
Presentation and disclosure
Presentation and disclosure of crypto-assets
Presentation Fair value hedges
Presentation Hedges of groups of items
Presentation Insurance contracts
Presentation of discontinued operations
Presentation uncertainty in transfer pricing
Present obligation as a result of past event
Primary users of general purpose financial reports
Privacy policy
Private sector participation in public infrastructure
Probability of default
Probability-weighted mean
Product delivered without a written contract
Promises in a contract – IFRS 15 Best complete read
Property accounting using the Cost model
Property development intercompany finances
Property plant and equipment
Property plant and equipment Example
Proportionate consolidation
Prospective financial information
Protective rights
Provisions and contingent liabilities – 2 know it all!
Provision matrix in the simplified approach
Prudent reporting in high performance periods
Purchased and originated credit-impaired financial assets – IFRS 9 Best Read
Purchase price of PPE
Purpose and design of the investee
Purpose of related party disclosures
Puttable instrument

Q

Qualifying criteria Designation
Qualifying for Hedge Accounting
Qualitative characteristic
Questions to Ask about the Statement of Financial Position
Quick and dirty the 3 stage approach – Summary impairment of financial assets

R

Realisation principle in 2 Principles and 2 Best Read Cases
Realised cash flows differ from expectations
Real estate revenue recognition
Reassessment of the five identification criteria IFRS 15
Rebuttable presumption significant increase in credit risk
Reclassification adjustments
Reclassification of financial assets
Recognition
Recognition and measurement taxation
Recognition of revenue as principal or agent in IFRS 15
Recoverable amount
Recurring and Non-recurring fair value measurement
Refinancing of bank debt
Reform of interest rate benchmarks
Refunds policy
Refund liabilities
Regular way purchase or sale
Regulated interest rates
Regulatory Deferral Account
Reinsurance contracts held
Related parties transfer pricing
Related party transaction
Relationship of Growth ROIC and Cash Flow
Relevance in the Framework 2018
Reliable information
Replacements of employee share-based payments
Reporting entity
Reporting lines in Other Operating Income
Reporting period
Repurchase agreement
Repurchase agreements in IFRS 15
Required Disclosure for error restatements
Reseller and distributor arrangements
Residual value best read used 4
Restrictions on transferred assets
Restructuring
Restructurings
Retirement Benefit Plans – IAS 26 complete best read
Retrospective or prospective application
Revaluation model
Revenue definition
Revenue from additional goods or services
Revenue from Contracts with Customers short version
Revenue from licenses in entertainment and media industry
Revenue from maintenance services
Revenue Income Contract Customer?
Revenue not from a contract with a customer
Revenue over time or at a point in time
Revenue recognition at a point in time
Revenue recognition for technological goods services
Revenue recognition over time
Revenue recognition over time alternative use
Revenue recognition over time enforceable payment right
Revenue recognition when or as
Reversal of impairment losses
Revolving credit facilities IFRS 9
Rights with potential to produce economic benefits
Right of return – How 2 best account it
Right to control the use of the identified asset in IFRS 16 – Best read
Right to obtain economic benefits from use
Risk adjustment for non-financial risks – 1 Best complete guide
Royalty income intellectual property

S

Sales and Usage based royalties
Sales outside ordinary activities – best way of combining IFRS 15 IAS 16 IAS 38 and IAS 40
Sales tax and VAT – All 2 know
Sales warranties – correct option IFRS 15 or IAS 37 complete explanation
Sale and leaseback accounting under IFRS 16
Sale of equities subject to call option
Sale of hardware and installation services
Sale of loans guarantee retained
Sale of specifically identified cash flows
Sale with a right of return in IFRS 15
Sale-and-leaseback of real estate – IFRS 16 Best complete read
Satisfaction of performance obligations
Scope 1 emissions – Best read
Search Results
Securitisation all in interest rate swap retained
Securitisation in 1 Best Complete Reading
Securitisation revolving structure
Sensitivity analysis to market risk
Separability
Separate distinct good promise from insurance
Separate financial statements
Separate lease and non-lease components for real estate under IFRS 16
Separation from an insurance contract
Separation of Insurance Contracts
Series provision
Service concession arrangement
Service Concession Arrangements
Service or insurance contract?
Setting the hedge ratio
Setting 1 complete scene the Expected Credit Losses model
Shares
Share capital – How 2 best account it in IFRS 9
Share-based payment
Shop
Significant financing component in IFRS 15
Significant increase in credit risk
Significant influence
Significant insurance risk – How 2 best account it under IFRS 17
Similar economic characteristics
Simplified approach Lifetime expected credit losses
Simplified approach Trade receivables
Software as a service
Software warranties
Some challenges in measurement bases for best 1 in quality IFRS reporting
So, what exactly is a joint venture?
SPAC Merger under IFRS 3
Specified upgrades for software contracts
Sponsor Accounting for a Pension Asset
Staff retraining as a result of changes in the income tax system
Stand-alone selling price
Startup valuation
Step 1 Identify the contract with the customer
Step 2 Identify the performance obligations in the contract
Step 3 Determining Transaction Price
Step 4 Allocate the transaction price to each specific performance obligation
Step 5 Recognise the revenue when the entity satisfies each performance obligation
Stewardship and agency theory
Stochastic Modeling in Insurance
Stock dividends in IAS 33 EPS Calculations
Structured entity
Structured products or Euro Medium Term Note (EMTN)
Subsidiary as defined in IFRS 10
Substance of contractual rights and contractual obligations
Substance of rights and obligations – 1 Best Complete Read
Substantive substitution rights
Sub-leases of real estate – IFRS 16 Best short read
Sub-leases under IFRS 16
Summary information provision by measurement bases
Supplier finance arrangements
SWAP
Synthetic products

T

Take 1 stop for best read – Measurement uncertainty
Taking a bath accounting big bath strategies
Technology bill-and-hold arrangements
Technology consignment arrangements
Technology reseller arrangements
Technology-based intangible assets
Telecommunications – IFRS 15 Best complete read
Term deposits
The acquisition method
The Acquisition Method illustrated
The basic concepts bootcamp on IFRS all blogs
The best list of all names for 1 Derivative
The best of 10 Accounting conventions
The best 1 in overview – IFRS 9 Impairment requirements
The best 1 – Risk and Rewards Test and Control Test
The cost of maintaining a measurement method
The credit adjusted approach
The different IFRS valuation premises are?
The ECL requirements
The elements of financial statements
The five contract identification criteria
The general approach
The IFRS 9 Framework for financial assets
The important Solely Payments of Principal and Interest Test for IFRS 9
The International Sustainability Disclosure Standards – IFRS S1 and IFRS S2 – Best read
The investors exposure or right to variable returns
The Main Statements of Financial Statements – 1 Updated Reward to
The manner of tax recovery properly using IAS 12
The measurement period in business combinations – the best 1 year window to complete
The modified historical cost convention
The Objective of General Purpose Financial Reporting
The perfect 5 step-by-step revenue model
The practical expedient not to use Level 1 inputs
The real meaning of Integrated reporting
The relevant activities of an investee
The Reporting Entity
The Role of Financial Reporting
The Statement of Cash Flows
The way to IFRS 9 Financial Instruments
The 1 Best Complete Read – Mechanics of rebalancing
The 15 most important IFRS 13 Topics
The 2 essential types of share-based payments
The 6 things to know for IAS 8
Third-party pricing service in fair value measurement
Three stages Expected Credit Losses
Timeliness
Time Value of Money
Time value of options
Timing of Initial Recognition of Insurances
Trademarks Trade names Service marks Collective marks and Certification marks
Trade and other payables
Trade and other receivables
Trading in securities and loans
Transaction costs
Transaction price allocation
Transaction price power and utilities under IFRS 15 – All best read
Transfer of an economic resource
Transfer of control for distinct licences
Transfer of control for distinct software licences
Transfer of control licensed intellectual property
Transfer pricing – IAS 12 Best complete read
Transition to IFRS 17 Insurance contracts
Transition to new IFRS 15 Disclosures
Treatment of lease liabilities
Types of accounting errors

U

Ultimate guide to IFRS 3 Business combinations Good start
Uncertainty in income tax measurement
Uncertain tax treatments in IAS 12 and IFRIC 23
Understandability
Understanding related party disclosures – Best 2 be read in full
Under control IFRS 10 Main requirements
Uniform accounting policies for consolidation
Unit of account
Unspecified additional software products
Unvested ordinary shares
US GAAP vs IFRS Consolidations at-a-glance

V

Valuation of a machine to be held and used in the Business
Valuation of Intangibles on Acquisition – How 2 use at your best advantage
Valuation of shares and the enterprise
Valuation of unquoted equity instruments
Valuation techniques Cost approach
Valuation techniques Income approach
Valuation techniques Market approach
Valuation techniques used under the three valuation approaches
Value a business in emerging markets
Value-at-risk
Valuing a Research and development project
Valuing deferred tax assets – How 2 best account it in IAS 12
Variable consideration in transaction price and 4 best examples
Variable fee approach
Venture capital valuation method
Verifiability
Voluntary separation non-insurance components

W

WACC
Warranties in technology industry
Warranties under IFRS 15 with simple but good calculation example
Weather derivative accounting
Weighted average number of shares outstanding
What about impairment of goodwill
What are Alternative performance measures?
What are Consolidated Financial Statements about?
What are Consolidated Financial Statements in IFRS 10
What are enforceable contracts with customers? – IFRS 15 Best complete read
What are IFRS Financial Statements?
What are operating segments?
What are related parties?
What can happen to a contract with a customer?
What can the Statement of Cash Flows tell you?
What Does a Performance Obligation Look Like?
What do levies look like?
What do you want to know on IFRS The essentials
What happened in the reporting period
What is a Business Model?
What is a correct discount rate in pension calculations?
What is a debt instrument?
What is a good or service that is distinct?
What Is Fintech reporting IFRS 15
What is important in pension accounting?
What is initial public offering
What is Investment Property?
What is it all about warranty accounting?
What is moneyness in the valuation of options?
What is Property plant and equipment?
What is replicating portfolios?
What is the component approach?
What is the most important disclosure definition under IAS 1?
What is the SPPI test? – IFRS 9 best complete read
What is Useful Financial Information?
What kind of pension plans are there – 2 completely understand
When is an asset identified?
When to Recognize Revenue in IFRS 15
Whether the investor currently directs the activities
Written put options and forwards for EPS calculations

X

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Y

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1 to Read at best – Implicit promises in a contract
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12-Month Expected Credit Losses
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