IAS 1 Presentation of Financial Statements deals with, amongst others, the classification of assets and liabilities as current...
Are your long-term liabilities still non-current?
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Liabilities
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...
Deferred tax treatment of assets with multiple future tax consequences
Deferred tax reflects the future tax consequences that will arise when the economic benefits associated with assets are realised...