It is often a complex decision to classify an instrument issued by an entity as debt or equity. IAS 32 Financial Instruments -...
Debt or equity: The role of shareholder decisions
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Financial instruments
Accounting for power purchase agreements in terms of IFRS
There is a global drive towards renewable energy. In this context, entities have increasingly entered into renewable power...
Accounting for employee share plans
Companies use employee share plans (or employee stock ownership plans as they are also called in some jurisdictions) to...
Accounting for physical settlement of commodity contracts
IFRS 9 Financial Instruments (‘IFRS 9’) governs the accounting treatment of financial instruments. This standard however also...