DipIFR technical articles

Share-based payment
Share-based payments are a complex topic. However, an in-depth understanding of the material in this article should help you to feel more comfortable when answering exam questions from this syllabus area.

When does debt seem to be equity?
The difference between debt and equity in an entity’s statement of financial position is not easy to distinguish for preparers of financial statements. Many financial instruments have both features with the result that this can lead to inconsistency of reporting. This article explains the distinction between debt and equity and the key factors that determine whether an instrument is classified as debt or equity.

How to account for property
This article outlines how you account for property, and was written specifically for students in Hong Kong. However, the article is relevant to all Financial Reporting and Corporate Reporting students and those studying for the DipIFR.

IFRS 3, Business Combinations
This article explains the relevance of IFRS 3 to Financial Reporting candidates.

IFRS for SMEs (relevant to INT, SGP, MYS, HK)
The new International Financial Reporting Standard for small to medium-sized entities.

Examiner's guidance on treatment of revaluation of non-current assets
A short example giving technical guidance on the accounting treatment of the transfer of excess depreciation after revaluation of non-current assets.

Impairment of goodwill
This article discusses and shows both ways of measuring goodwill following the acquisition of a subsidiary, and how each measurement of goodwill is subject to an impairment review.

An overview of IFRS 6, Exploration for and Evaluation of Mineral Resources.

Testing your knowledge of share-based transactions.

IAS 41
The impact of the introduction of IAS 41 on agricultural activities where the income-producing biological assets are expected to have economic lives that stretch beyond one accounting period.

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