IAS 23 Borrowing Costs – Capitalisation, Part 2
Introduction The following post deals with...
IFRS 16 Lease Liability and RoU Asset Schedules
This Python-based tool helps accountants generate...
Impairment Test (Value in Use)
Introduction Under International Financial Reporting Standards...
Calculation of Carrying Amounts for Cash Generating Units
Introduction Accountants are often tasked with...
Reversal of Impairment for Cash Generating Units
Introduction In financial reporting, understanding how...
Accounting for Acquisition of an Asset or a Group of Assets
Introduction In some instances, an acquired...
Accounting for Goodwill Impairment Under the Partial Goodwill Method
Introduction The partial goodwill method is...