CPDbox – Making IFRS Easy

How to allocate cost of conversion to inventories at abnormal levels of production?

Should we create a provision for major overhauling?

Distinct or not distinct under IFRS 15?

Accounting for the sales of software licenses with subsequent updates

How to account for settlement discounts under IFRS 15?

How to determine the discount rate for lessees under IFRS 16?

We rent apartments and supply utilities with rent. Are we agent or principal?

Deferred tax when different tax rates apply

028: How to determine the functional currency when a company deals with more currencies?

Accounting for transfer of owner-occupied property under revaluation model to investment property

Is a hotel an investment property under IAS 40?

How to capitalize exchange differences on loan as borrowing costs?

How to match a government grant with costs for which the grant compensates?

How to account for gift cards?

How to account for income from loan application fees?

What is the lease term of cancellable property rental contracts under IFRS 16?

How to account for warranties under IFRS 15?