IFRS 3 Business Combinations and measuring NCI
Why are there two methods of measuring NCI (one at fair value and the other as a proportion of net assets) and what are the consequences? The short answer Ultimately…
Month: August 2025
Blog IFRS 2 Share Based Payments (advanced)
IFRS 2 Equity settled share-based payments and how to account for options issued as part of a business combination = equity settled share-based payments issued as replacement awards. By Tom…
IFRS 2 Share Based Payments and explanation – Basic
When employees are granted share options in their employer’s company do these have to be expensed to profit? After all my understanding is that the company has not, and will…
IFRS 15 Revenue from Contracts with Customers
This blog addresses the debits (Dr) and credits (Cr) around the recognition of revenue! The Credit entry When revenue (sales or turnover) is recognised then that is the Cr entry.…