IFRS
- Accounting
Fair Value Numbers In The Measurement Of Fair Value
The measurement of fair value under IFRS 13 is based on a hypothetical transaction between the reporting entity and market…
Read More » - Accounting
Characteristics Of Fair Value Accounting
Key characteristics of fair value accounting based on its definition are shown below. The key characteristics of fair value accounting…
Read More » - Accounting
Why a company make an appropriation of retained earnings?
Appropriation of retained earnings are made for: –Â Â Â Â Â Â dividends, cash or shares –Â Â Â Â Â Â transfer to other reserves May also like…
Read More » - Accounting
Buybacks: Why Does A Company Buy Back Its Own Shares
Why does a company buy back (repurchase) its own shares? The answer may be many but my answer to stock…
Read More » - Accounting
How do reserves differ from the other main components of equity? Recognition of dividend payable
Under international accounting standards there are 2 forms of equity: –Â Â Â Â Â Â Contributed equity which is known as the inflows from…
Read More » - Accounting
How Does The IASB Influence Domestic Financial Reporting
 The IASB influences domestic financial reporting of individual countries by encouraging them (as it does not have any enforcing powers)…
Read More »
