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How are investments accounted for?
A direct or indirect investment of 20% to 50% of the voting rights of a company – an associated company – should enable an investor to significantly influence the operating and fin...
How are intangible assets accounted for?
An intangible asset is an identifiable nonmonetary asset without physical substance that has value limited to the rights and expected benefits that its possession gives its owner. ...
How are financial instruments classified under IFRS?
IFRS 9 Financial Instruments prescribes the classification and measurement, impairment and hedge accounting of financial instruments. It was published 24 July 2014 and will become...
How are financial instruments amortized?
Amortized cost is the amount at which a financial instrument is measured upon initial recognition, equal to its transaction price minus the principal repayments, plus or minus the...
How are financial instruments accounted for?
The accounting standards of US GAAP and IFRS require (1) the classification of financial instruments; (2) their recognition and derecognition in financial statements; (3) the recog...
How are financial instruments accounted for at fair value?
Where a financial instrument is not measured at amortized cost, it is measured at fair value through net income (profit or loss). Fair value is the price at which an asset or liab...
How are financial assets derecognized under US GAAP?
Derecognition is the removal of all or a part of an asset or liability from an entity’s balance sheet. An entity derecognizes a financial asset when: Its contractual rights to the...
How are corporate actions accounted for?
A rights offering is the distribution of subscription rights (a negotiable certificate) to existing shareholders in proportion to their ownership interest, which allows the shareho...
How are commercial real estate leases structured?
The three most common ways commercial property leases are structured are: Triple-net lease – A commercial real estate lease in which the lessee pays the base rent, utilities, clean...
How are assignment and participation treated?
An “assignment” under New York law is the legal term used to refer to the transfer of rights, such as the right to receive payments on a loan, while “delegation” is the legal term...
