highlights education and development
highlights education and development
What is a financial asset? CashEquity instruments of another entity (e.g. shares),Contractual right Photo: rawpixel.com We move the financial assets To receive cash or another financial asset of another entity…
When we create a derivative position we’re selecting a directional movement. In the case of Barings, it was a totally speculative, and naked position in which you either gained significantly…
Where are we? In a similar way that we have a package of financial standards pertaining to consolidations (so far we have addressed IAS 27 and IAS 28) we also…
Skills on Move Change is Happening in Higher Education in Vietnam Vietnam has seen a remarkable increase in the number of students entering higher education in the past 20 or…
Ok, we’re now moving on to IAS 28. - What does the IASB, require: The objective of this Standard is to prescribe the accounting for investments in associates and to set…
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