Transfer of Business as going Concern

Transfer of Business as going Concern

The Transfer of business going concern rules are mandatory, so it is important to determine if the business is being sold as an ongoing business. There are two methods of transfer of business has been described one is transfer through sale of shares and another is...
IFRS 9 Financial Instruments

IFRS 9 Financial Instruments

At initial level all financial instruments are calculated at fair value plus or minus under IFRS 9. The financial assets and liability not at fair value through profit or loss. Transaction costs. This requirement is consistent with IAS 39. Classification on assets...
IAS 7 Statement of Cash Flows

IAS 7 Statement of Cash Flows

The main objective of IAS 7 is to allow the presentation of information on the historical changes in an entity’s cash and cash equivalents by means of cash flow statement. Which classify cash flows during the period according to operating, investing, and financing...
IAS – 40 Investment Property

IAS – 40 Investment Property

Investment property is land or a building (including part of a building) or both that is: held to earn rentals or for capital appreciation not owner-occupied not used in production or supply of goods and services or for administration not held for sale in the ordinary...
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