How to classify any property (not just a hotel) if you use it for more purposes? And, what to do if you provide some additional services on top of rental? Find out here!

Can you capitalize exchange differences on foreign currency loans as borrowing costs? If yes, then how? Please find out here!

How should you match the government grant with expenses for which it compensates? Sometimes, it's not very straightforward and we need to apply our judgement and experience. Learn how to account for the grant revenue here!

How to account for sale of gift cards? What do to when the customers don't redeem them? Find out here!

How to classify depreciation of warehouse? Is it cost of sales or administrative expense? What to do when the classification changes? Learn here!

How to account for the loan origination fees or the loan servicing fees? In profit or loss? Amortize? Find out here!

What happens when you buy lots of assets below your capex threshold, but still high expense? And, should you revise your capex threshold retrospectively? Learn here!

What is the lease term under IFRS 16? How to account for definite or indefinite lease term with 2-months notice period? Learn here.

What is the difference between contract asset and receivable? When to book a contract asset and when a receivable? Learn here (with example)!

Should you book a provision for warranties under IFRS? Or, is it a separate performance obligation and you should allocate some revenue to it? Find out here!