Tool: IFRS 16 Lease Liability and RoU Asset Schedules
This Python-based tool helps accountants generate...
Template: Impairment test (Value in Use)
Introduction Under International Financial Reporting Standards...
Guide: Calculation of carrying amounts for cash generating units
Introduction Accountants are often tasked with...
Guide: Reversal of impairment for cash generating units
Introduction In financial reporting, understanding how...
Guide: Accounting for Acquisition of an Asset or a Group of Assets
Introduction In some instances, an acquired...
Guide: Accounting for Goodwill Impairment Under the Partial Goodwill Method
Introduction The partial goodwill method is...
Guide: Accounting for Reverse Acquisitions – Handling Non-Controlling Interests, Part 2
Introduction In share-for-share exchanges, some shareholders...
Guide: Accounting for Reverse Acquisitions (Share-for-Share Exchanges), Part 1
Introduction Reverse acquisitions are prevalent in...
Guide: Accounting for a Business Combinations Under Common Control
Introduction Business combinations under common control...