IFRS 2 Share based Payment requires an entity to recognize share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity.
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By Amit Sharma| 461 views
In this video we will explain fair value measurement under IFRS 13
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By Amit Sharma| 422 views
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.
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By Amit Sharma| 260 views
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By Amit Sharma| 338 views
In this video we will give an overview on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. Upon becoming effective, it replaced the earlier leasing standard, IAS 17.
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By Amit Sharma| 603 views
Handing over of 100 G4 mineral blocks by GSI for auctions as Composite License towards a prosperous India
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IFRS 9 Financial Instruments issued on 24 July 2014 is the IASB's replacement of IAS 39 Financial Instruments: Recognition and Measurement. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting.
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By Amit Sharma| 709 views
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IFRS 2 Share based Payment requires an entity to recognize share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity.
This video give you an overview of International financial reporting standard IFRS 2 share based payment.
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By Amit Sharma| 461 views
In this video we will explain fair value measurement under IFRS 13
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By Amit Sharma| 422 views
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.
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By Amit Sharma| 260 views
This video is about overview of a business combination in IFRS 3.
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IFRS 9 Financial Instruments issued on 24 July 2014 is the IASB's replacement of IAS 39 Financial Instruments: Recognition and Measurement. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting.
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Live Webinar of Oracle PPM- 22nd June 2023|Creation of Billable Project & Creation of Contract✅✅
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Chandigarh Grenade Attack: जोरदार विस्फोट, टूट गए कांच के शीशे, एक गिरफ्तार किसका हाथ?
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