What closing rate shall you select under IFRS when more rates are available at the reporting date (mid rate, sell rate, buy rate)? Find out here...

001: What closing rate to apply when more rates are available?

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How to deal with anticipated major repairs, maintenance, overhauling, regular replacement of small parts and similar items under IFRS? Find out here!

Should we create a provision for major overhauling?

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Distinct or not distinct under IFRS 15?

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001: What closing rate to apply when more rates are available?

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