Search found 14 matches
- 18 Jun 2021, 17:35
- Forum: IFRS-related topics
- Topic: Dividend in stock/shares rather than cash
- Replies: 3
- Views: 2203
Re: Dividend in stock/shares rather than cash
Executives have received performance stock units three years ago which now vested. These PSUs holders are also entitled to dividend equivalent which is now paid in shares along the PSU being vested. So new shares are issued. Thanks.
- 18 Jun 2021, 09:10
- Forum: IFRS-related topics
- Topic: Dividend in stock/shares rather than cash
- Replies: 3
- Views: 2203
Dividend in stock/shares rather than cash
What is the entry if company pays dividend in shares rather than in cash to its executives?
- 06 Apr 2021, 14:25
- Forum: IFRS-related topics
- Topic: IFRS 9- Equity Instruments
- Replies: 3
- Views: 1281
Re: IFRS 9- Equity Instruments
We will eventually sell them, but not in the short term period. The company is well positioned in the market but its share price obviously fluctuates.
- 06 Apr 2021, 14:05
- Forum: IFRS-related topics
- Topic: IFRS 9- Equity Instruments
- Replies: 3
- Views: 1281
IFRS 9- Equity Instruments
Equity instruments should be recognized at the inception at the fair value and subsequently measured through profit or loss or through OCI at the entity's options according to the IFRS 9. Please note that the equity instruments are shares in the publicly traded company that were part of the consider...
- 19 Mar 2021, 16:54
- Forum: IFRS-related topics
- Topic: IFRS 3 Business combinations
- Replies: 4
- Views: 1522
Re: IFRS 3 Business combinations
yes true. there shouldn't be a need to change anything. thank you
- 19 Mar 2021, 16:52
- Forum: IFRS-related topics
- Topic: IFRS 9 - derecognition of loan
- Replies: 4
- Views: 1419
Re: IFRS 9 - derecognition of loan
well, I would prefer not to derecognize it, but I thought it's easier to defend derecognition if there is a new agreement/new terms rather than modification.
- 19 Mar 2021, 15:11
- Forum: IFRS-related topics
- Topic: IFRS 3 Business combinations
- Replies: 4
- Views: 1522
Re: IFRS 3 Business combinations
yes exactly. so there is no measurement period like there is at the of acquisition and you can adjust the opening balance/goodwill? For the disposal, this doesn't exist? It wouldn't be error but it would be reflected in P&L rather then adjusting balance sheet?
- 19 Mar 2021, 11:06
- Forum: IFRS-related topics
- Topic: IFRS 9 - derecognition of loan
- Replies: 4
- Views: 1419
Re: IFRS 9 - derecognition of loan
so substantial means 10% test? But there is additional guidance: It should be noted that IFRS 9 does not prohibit derecognition of the original financial liability and the recognition of a new financial liability if the 10% test is failed. Some entities do that when the terms of a liability are modi...
- 19 Mar 2021, 10:21
- Forum: IFRS-related topics
- Topic: IFRS 3 Business combinations
- Replies: 4
- Views: 1522
IFRS 3 Business combinations
"IFRS 3 takes such limitations into account and introduces 12-month measurement period. It is a period during which the acquirer can make retrospective adjustments to acquisition accounting if it obtains new information about facts and circumstances that existed at the acquisition date. Such ad...
- 19 Mar 2021, 10:15
- Forum: IFRS-related topics
- Topic: IFRS 9 - derecognition of loan
- Replies: 4
- Views: 1419
IFRS 9 - derecognition of loan
What are the requirements to derecognize the loan? We are in process of negotiating completely new loan agreement with the new terms with the same bank (but it is a syndicate loan) but the amount borrowed is not substantially different than the amount that is due to the bank from us currently.
- 19 Mar 2021, 10:06
- Forum: IFRS-related topics
- Topic: Loan fees
- Replies: 8
- Views: 2241
Re: Loan fees
thank you. helpful
- 18 Mar 2021, 10:50
- Forum: IFRS-related topics
- Topic: Loan fees
- Replies: 8
- Views: 2241
Re: Loan fees
paid by us but the rating was done because we negotiated new terms with the bank for the new loan agreement.
- 18 Mar 2021, 09:36
- Forum: IFRS-related topics
- Topic: Loan fees
- Replies: 8
- Views: 2241
Re: Loan fees
credit ratings fees.
- 17 Mar 2021, 16:28
- Forum: IFRS-related topics
- Topic: Loan fees
- Replies: 8
- Views: 2241
Loan fees
What loan fees can be capitalized and should they be amortized via effective interest rate? Is there a straighline amortization allowed by IFRS?