Interpreting
Interpreting 101: “Goodwill in Business Combinations: Recognition and Impairment”
In recent years, companies have sought to grow not only organically, but also through acquisitions…
Read moreInterpreting 100: Keys to measuring financial assets under the IFRS 9 approach
Today, a financial decision can be made in minutes. Therefore, having real and up-to-date control…
Read moreInterpreting 99: Crisis Management: Strategies for Business Success
When we think of crises, we may imagine disasters like a hurricane, a major terrorist…
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Interpreting 98: Liability and Equity Instruments: Keys to their Proper Presentation
In today’s world, a company’s financial stability is reflected not only in its assets, but…
Read moreInterpreting 95: “When should income from online sales be recognized?”
Recognition of revenue from internet sales requires the entity to apply a five-step model based…
Read moreInterpreting 94: “Information Technology and its contribution to businesses”
As is well known, more and more ICT tools are becoming available, enabling companies to…
Read moreInterpretation 93: “Combination of businesses under common control in separate financial statements”
The global trend in business, the increase in corporate operations, global access to financial markets,…
Read moreInterpreting 92: “Expected credit losses for a financial asset under IFRS 9”
International Financial Reporting Standard (IFRS) 9 is an international standard that establishes guidelines for the…
Interpreting 91: “The World of Cryptocurrencies”
A few years ago, the IASB (International Accounting Standards Board) Committee analyzed how IFRS standards…
Interpreting 90: “Financial Risks”
Financial markets constantly face various financial risks due to a range of macroeconomic, political, structural,…
Interpreting 89: “Current or Non-Current Liabilities Under a Scenario of Agreed Conditions (Covenants)”
On January 23, 2020, the International Accounting Standards Board (IASB) issued an amendment to IAS…
Interpreting 88: “Debt Restructuring: New Changes”
As part of its annual process of improving International Financial Reporting Standards (IFRS), the International…
Interpreting 87: New IFRSs on Non-Financial Disclosures?
Society’s concern worldwide about caring for the environment is not a new issue, and it…
Interpreting 86: Accounting Estimates and Policies: New changes effective January 2023
On February 12, 2021, the IASB issued amendments to the Disclosure of Accounting Policies, which…
Interpreting 85: “Transfer Pricing Obligations in Peru 2021”
In 2013, the Organization for Economic Cooperation and Development (OECD) and the G20 launched the…
Interpreting 84: “The reintroduction of goodwill amortization”
In recent years, stakeholders such as investors and creditors have been increasingly demanding higher quality…
Interpreting 83: “Business combinations under common control” Are substantial changes coming?
IFRS 3 Business Combinations establishes the accounting requirements for business combinations between unrelated parties, which…