Category: Guide

IAS 23 Borrowing Costs – Capitalisation, Part 2

This blog post explains how to handle borrowing costs in practice, including common challenges and ways to deal with them.

This blog post explains how to treat borrowing costs during construction, using a simple example.

This blog post explains how to account for assets that a company plans to sell, using a clear example to show the key steps and considerations.

This blog explains how to calculate the value of Cash Generating Units by allocating assets and ensuring consistency for impairment testing.

This blog post explains when and how to reverse impairment for cash-generating units, outlining the key conditions and steps involved.

This post discusses how using methods like time series analysis and regression can improve the accuracy of going concern assessments in audits.

This post explains how to account for asset purchases that aren’t businesses by allocating purchase costs based on fair values.

This post explains how to apply the partial goodwill method when accounting for goodwill impairment and excess losses.

This post explains how to account for non-controlling interests in reverse acquisitions and adjust equity for non-participating shareholders.

This post covers how to account for reverse acquisitions when the legal acquiree becomes the accounting acquirer.