Thursday, January 27, 2022
Why Paragraph 17(e) of IAS 16 was Revised ?
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In May 2020, the International Accounting Standards Board (IASB) issued the standard of Property, Plant and Equipment - Proceeds before Inte...
Thursday, November 26, 2020
Nature of Accounting Estimates and its Risk to an Audit
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ISA 540 (Revised) describes that accounting estimates vary widely in nature and are required to be made by management when the monetary amou...
Thursday, November 5, 2020
WHY was the change of ISA 540, Auditing Accounting Estimates ?
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The International Standard on Auditing (ISA) 540 deals with the auditor's responsibilities relating to accounting estimates and related ...
Thursday, July 26, 2018
Why Bearer Plants was taken out from the scope of IAS 41 ?
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Prior to the 2014 amendments, IAS 41 required all biological assets related to agricultural activity to be measured at fair value less costs...
Friday, July 13, 2018
Definition of Agricultural Activity based on IAS 41
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IAS 41 Agriculture governs the accounting treatment, financial statement presentation and disclosures related to AGRICULTURE ACTIVITY. IAS...
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