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I don't think it's necessarily any of those dates; its when the management (Board?) of that company met and agreed to approve the accounts. You wouldn't issue an audit opinion after the date they were authorised, and it can't be before the final revisions, so it must be at some point between 2 Oct a...

some fairly sizeable organisations use spreadsheets for consolidation in the UK, I wonder if it differs elsewhere.

seems like a fine line between this and simple unpaid share capital.

is the sublease an operating or finance lease? if operating then you'll keep the lease entries. you mention re-recognising the lease so presumably the sublease is only part of the life of the lease, so presumably it's operating. so leave the lease on balance sheet.

How do you know that asset is impaired?

Yes most likely, other impacts depend on how the restructure was achieved.

correct. but there is impact in standalone accounts.

Sounds like part of the costs of acquisition in some ways, so I'd say no, seems like costs you often see in a separate line in P&L in the acquisition year.

Yes and I think in this case there's insufficient explanation for the reason for the change.
But a bit clearer now.

As in "Rate Regulated Activities"?

Yes it's Haleon PLC. So based on the above, it sounds as though the income approach will in almost all cases allow a wider interpretation and therefore a higher value, which seems to make the VIU redundant to some extent. "The Group tests all its indefinite life brands for impairment by applyin...

Taking the impairment test using higher of VIU and FVLCTS. IFRS 13 includes the 'income approach' which is based on discounted future cash flows. what is the difference between a fair value calculated using the income approach, and value in use itself? To give the specific example, I am looking at t...

Yes

In practice, wouldn't the guarantee be a condition, rather than an optional feature to lower the interest rate? ie making it difficult to identify the incremental points.

Forecast the future cash receipts and discount based on expected timing. It's uncertain so best estimate revised at each reporting date.

FVTPL based on forecasts at the reporting date

Very generous to do that for an associate!

there are programmes to instantly check all totals and note references etc so an AI-driven disclosure check must be very doable, it could highlight the main judgements it has applied and so on. someone can build it but can it be protected from copycats, that's the question.

I just looked at a crypto mining company and they use 2 years due to the rate of change of technology in crypto mining . https://s3.eu-west-2.amazonaws.com/document-api-images-live.ch.gov.uk/docs/MtIsxQ-fd8mrL-0GzdR9gK9Vqq-JoA6sXP3YiKGTxjE/application-pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-C...

ok. I think you'd need someone with knowledge of the industry to comment. maybe it gets obsolete for some technical reason, maybe they overheat after 6 months because they're on 24/7, maybe they can go for 25 years solidly.

What is a bitcoin machine?

I think the point DanSal is that it's not really individual journals for each item, it's one consolidation journal which goodwill is effectively the balancing figure. I think looking at a worked example would be handy. The acquisition adjustments will be only at group level, the fact of being acquir...

If you do find one Sandrolidze, or compile one, will you post it here?

Maybe there was a right in law (regardless of your contractual terms) which means in fact that nothing has changed?
Your day-to-day practice also creates an expectation that you will refund even if not contractual so arguably the liability still existed before.

that's quite a range of goods if you're producing consumer goods and 'steels'?

then lower of cost and NRV

the question is whether it is inventory or not

What would be a subsequent event triggering recognition of deferred tax in this case? If the asset is completed, and is simply depreciated over its useful life, there will be no deferred tax recognised in my understanding.

Why is it WIP if you acquired it?
If it's available for use then you need to amortise.
Is there a set licence period when it's available?