[Leases – Article 4/5] Accounting For Leases After 2018 – Other Common Situations
Posted on26 Mar 2020
TagsIFRS
Determining Direct Costs Direct costs are incremental costs that are incurred in the process of obtaining the lease. Other costs incurred irrespectively... Read More
Article: ZD Academy Seminars 2020 – Accounting for Cryptographic Assets
Posted on05 Mar 2020
TagsIFRS
Date: Wednesday 26th February 2020 Author: Paul Zammit Over the past months, pronouncements and guidance in relation to the accounting for cryptographic... Read More
[Leases – Article 3/5] Measurement of Right-Of-Use Asset and Lease Liability
Posted on28 Feb 2020
TagsIFRS
As discussed in a previous article, under IFRS 16 ‘Leases’, the lessee capitalises lease transactions as a right-of-use asset and a corresponding... Read More
[Leases – Article 2/5] Determining the lease term
Posted on20 Feb 2020
TagsIFRS
The term of the lease plays an important part in the accounting treatment of a particular lease. Under IFRS 16, it impacts... Read More
[Leases – Article 1/5] Accounting For Leases After 2018 – GAPSME Versus IFRS
Posted on06 Feb 2020
TagsIFRS
Up to 31 December 2018, accounting for leases under GAPSME and IFRS was very similar. Companies applying IFRS applied IAS 17 ‘Leases’,... Read More
Accounting For Gift Cards Under IFRS 15
Posted on04 Feb 2019
TagsIFRS
When compared to IAS 18 ‘Revenue’, IFRS 15 ‘Revenue From Contracts WithCustomers’ provides more significant guidance, that can be applied to various... Read More