How to account for assets which you gave for free to your clients for promotion purposes? Branded refridgerators, stands, displays, lights, signs - can you capitalize them? Find out here!

How to account for veterinary costs, animal food, fertilizers, pesticides and other operating expenses in agriculture under IAS 41? Learn here!

How to determine the impairment on intercompany loans under IFRS 9? What are the special considerations in relation to groups and internal loans? Learn here!

IFRS do not specify any rules for presenting the financial statements when the going concern basis does not apply. So, what to do? How to present the financial statements? What should we take care of? Find out here!

So, you have a long-term loan, you breached the covenants and it became repayable on demand. Is it current or non-current? Learn here!

How to assess hedge effectiveness prospectively under IFRS 9? Do we need to calculate the hedge effectiveness retrospectively?

If you purchase a customer list from someone else, can you actually capitalize it (recognize it as an asset)? Isn't is just the same as the advertising expense? When can you capitalize a customer list under IFRS? Learn here!

Advances from your clients received in cash... but you can't use that cash. That's just one example of restricted cash. How should you present it under IFRS?

When you purchase a commodity with future delivery for fixed price, should you account for it as for derivative under IFRS 9? Or as a purchase of inventories ("own-use" contract)? Find out here with example included.

Variable interest with cap/floor, full recourse, inflation-linked interest, collaterals - can you still classify these loans as at amortized cost?