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Depends on the wording in the loan agreement as to the contractual period over which interest accrues. But if it's contractually due, then the bad debt is the entire amount including accrued interest.

Are you writing off, or raising a 100% credit loss provision?

If you isolate R&D costs as a separate P&L line perhaps you're better to put the RoU asset depreciation there?

write back through P&L, effectively as a change in measurement of contingent consideration

statement of changes in equity.

are you referring to the share based payment charge within P&L? (ie the debit rather than the credit)? if so, add it back as a non-cash movement.

presumably you'd already know with certainty if it had defaulted by the time you prepare the financial reports..?

as far as I'm aware CA06 only talks about exemption from consolidation in terms of group size, ie you are exempt if you are a small group, as defined. I'd be surprised if there is much of a cross section between 'small' groups and those who apply IFRS and are investment companies. I guess if there's...

I'm mean there is no definition so you can do what you want as long as it's consistent and not misleading.

not yet

It's 3 years later so if A had considered the $1m was payable, it is assessed that the fair value of that contingent consideration was $1m at the time, then reverse through P&L.

Or was it an error to record the $1m as a liability in the first place based on information at the time?

Sorry I don't follow the issue exactly.

Where does CA06 say individual accounts have to show subsidiaries at fair value?

Intangible assets acquired with variable consideration is an open matter so you can determine a policy. But is it an intangible asset?

Seems like the per page fee is a variable lease payment hence not in the lease liability (P&L when incurred)

yes

if you hold at cost you need to disclose the fair value anyway, so it'll be clear if that is lower than carrying value.

also, the scope of IAS 36 includes investment property held at cost as only FV model Investment property is scoped out

A receivable is a financial asset.

I don't see how an implicit interest rate can be variable in that sense, since it is implicit through replicating the present value of lease payments compared to what you would pay to acquire the asset outright. are the lease payments themselves variable?

In a basic case, you just have zero tax liability if you're allowed to use those previous losses to offset. And then given you have a profit, maybe you have a deferred tax asset if profits are probable forward, to the extent unused losses remain. But sounds like your question is a tax one rather tha...

I worked with a company with diagnostic lab equipment and they used 4-5 years but may not be useful for the reason above.

if you're the auditor then it's for the client to make that judgement isn't it. We can't really comment as it depends on that specific equipment and the business etc

you can easily find some examples/benchmarks in pharma companies

do your own staff not know how long the machines will be used for?

IFRS 16 has two options for transition.

cost being NBV at transfer date

lower of cost and net realisable amount.

I don't think an auditor will go for that for an AIM quoted equity

you could use another valuation technique like cost, NAV or discounted cash flow or most recent fundraise or something

Parent and child are not close family?

Yes I'd think generally AIM would be L1 but I can see counterarguments depending on which company. Some people might hold at using other approaches.