Award with non-market vesting condition and variable number of equity instruments At the beginning of year 1, an entity grants…
Intragroup transfer of goodwill A parent company P has two subsidiaries – A, which was acquired some years ago and…
Award with non-market vesting condition and variable exercise price An entity grants to a senior executive 10,000 share options, conditional…
Uncertain tax positions – unit of account An entity has submitted a tax return indicating a current tax liability of…
Remeasurement of deferred tax liability recognised as the result of retrospective application An entity"s date of transition to IFRS was…
Tax on reclassified (‘recycled’) items On 1 January 2013 an entity purchases for €2,000 an equity security that it classifies…
Loss in other comprehensive income and gain in profit or loss offset for tax purposes During the year ended 31…
Asset non-deductible at date of acquisition later becomes deductible During the year ended 31 March 2014 an entity acquired an…
Compound financial instrument An entity issues a zero-coupon convertible loan of €1,000,000 on 1 January 2014 repayable at par on…
Acquired subsidiary accounted for as asset purchase An entity (P) acquires a subsidiary (S), whose only asset is a property,…