highlights education and development
highlights education and development
The change of the industry in knowledge-based capital (KBC) has been rising significantly in the past decades. Empirical research has shown that investments in knowledge-based capital, i.e. intangible assets, have…
As we proved in the last articles on intellectual capital accounting for IC follows the same conceptual framework and double-entry bookkeeping as required for financial reporting under IFRS. We will…
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…
Mobile Phone, Additional Value Students use Smartphone for many different purposes. Many use the Smartphone for learning purposes in order to achieve the study objectives. Students always used their Smartphones.…
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…
A Kenyan mobile phone platform is offering local farmers access to a transparent marketplace that offers higher prices for their goods. Twiga Foods sells bananas and other produce from small-scale…
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…
There are rules pertaining to how and if something is consolidated depending upon the position i.e. whether you do or do not control the entity. Sounds simple but it isn’t.…
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