Comparison of policies for recognising transfers [IFRS 13.IE66] Assume an entity acquires an asset at 31 December 20X7 for CU…
Discount rate adjustment technique [IFRS 13.B20-21] Assume that Asset A is a contractual right to receive CU800 in one year…
Expected present value techniques [IFRS 13.B27-B29] An asset has expected cash flows of CU780 in one year determined on the…
Determining the most advantageous market [IFRS 13.IE19,21-22] Consider the same facts as in. If neither market is the principal market…
An entity that operates in a hyperinflationary economy is required under IAS 29 to restate all non-monetary items in its…
Asset group [IFRS 13.IE3-6] An entity acquires assets and assumes liabilities in a business combination. One of the groups of…
Restatement of property, plant and equipment The table below illustrates how the restatement of a non-monetary item (for example, property,…
Estimating a market rate of return when there is a significant decrease in volume or level of activity [IFRS 13.IE49-58]…
Restatement of equity The table below shows the effect of a hypothetical IAS 29 restatement on individual components of equity.…
Transportation costs Entity A holds a physical commodity measured at fair value in its warehouse in Europe. For this commodity,…