Category: IFRS

IFRS 15 Customer Contract Reader 🛠️

The tool automates the extraction of key information from customer contracts, making the IFRS 15 review process faster and easier.

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.

The tool automates the extraction of key lease information from contracts, making the IFRS 16 review process faster and easier.

This tool create lease schedules by entering key details, and subsequently generating amortization tables for simple lease scenarios.

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 post provides an illustrative Cash Generating Units (CGUs) impairment test Excel file.

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