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Trang Nguyen, fcca, cpa

IFRS INTRODUCTION

Subsequent measurement of intangible asset under IAS 38

Subsequent measurement of intangible asset under IAS 38

Initial measurement of intangible asset under IAS 38

Initial measurement of intangible asset under IAS 38

Recognition of intangible asset under IAS 38

Recognition of intangible asset under IAS 38

Recognition of impairment losses under IAS 36 (Part 2)

Recognition of impairment losses under IAS 36 (Part 2)

Measurement of Impairment losses under IAS 36 (Part 1)

Measurement of Impairment losses under IAS 36 (Part 1)

Cost model vs. Revaluation model under IAS 16 (Part 2)

Cost model vs. Revaluation model under IAS 16 (Part 2)

IAS 16 - Property, Plant and Equipment (Part 1)

IAS 16 - Property, Plant and Equipment (Part 1)

Account for Variable considerations under IFRS 15

Account for Variable considerations under IFRS 15

Step 5 - Recognize revenue when PO is satisfied under IFRS 15

Step 5 - Recognize revenue when PO is satisfied under IFRS 15

Step 4 – Allocate transaction price to POs under IFRS 15

Step 4 – Allocate transaction price to POs under IFRS 15

Step 3 - Determine transaction price under IFRS 15

Step 3 - Determine transaction price under IFRS 15

Step 2 - Identifying Performance Obligation (PO) in a contract under IFRS 15

Step 2 - Identifying Performance Obligation (PO) in a contract under IFRS 15

Step 1 - Identifying contract under IFRS 15

Step 1 - Identifying contract under IFRS 15

Sale and lease back transaction under IFRS 16

Sale and lease back transaction under IFRS 16

A practical example of lease schedule under IFRS 16

A practical example of lease schedule under IFRS 16

Exemptions and practical expedients when applying IFRS 16

Exemptions and practical expedients when applying IFRS 16

IFRS 16 - How to account for a lease modification?

IFRS 16 - How to account for a lease modification?

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