IFRS IS EASY

Hello, welcome to  IFRS IS EASY ! Why Contract Assets are not Financial Assets In a previous post, I explained the difference between Trade receivables and Contract assets . Essentially, you will notice that both Trade receivables and Contract assets …

Hello, welcome to  IFRS IS EASY ! Note: All the materials in this blog post have been made available to the public for free download by the respective sources. They are compiled here for ease of access to you. IAS 32  Financial instruments: Presenta…

Hello, welcome to  IFRS IS EASY ! Note: All the materials in this blog post have been made available to the public for free download by the respective sources. They are compiled here for ease of access to you. IFRS 9 Financial instruments is an acc…