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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…
Read moreInterpreting 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…
Interpreting 82: “Company Valuation Requirement for Inventory as Working Capital in a Seasonal Context”
When valuing companies that exhibit seasonal behavior throughout the year, but using year-end figures to…
Interpretation 81: “Clarifications on the accounting treatment of deferred taxes on leases and provisions for dismantling”
On May 7, 2021, the International Accounting Standards Board (IASB) issued specific amendments to IAS…