Accounting for donations to non-profit organisations An entity decides to enter into an arrangement to ‘donate’ €1m in cash to…
Revenue recognition for licensors in the record and music industry For each recording master delivered by a pop group, THRAG,…
Deutsche Bank AG (2010) Notes to the Consolidated Financial Statements [extract] 01 – Significant Accounting Policies [extract] Commission and Fee…
HSBC Holdings plc (2011) Notes on the Financial Statements [extract] 2 Summary of significant accounting policies [extract] (b) Non-interest income…
Syngenta AG (2011) 2. Accounting policies [extract] provisions A provision is recognized in the balance sheet when Syngenta has a…
SAP AG (2007) Notes to the Consolidated Financial Statements 2007 [extract] 3. Summary of significant accounting policies [extract] Revenue Recognition…
The effect of timing of the creation of a constructive obligation on the recognition of a restructuring provision Scenario 1:…
France Télécom (2010) CONSOLIDATED FINANCIAL STATEMENTS [extract] NOTE 2 Accounting policies [extract] 2.8 Revenues [extract] Separable components of bundled offers…
Distinguishing restructuring costs from ongoing expenses On 15 November 2013, management announced its intention to close down its operation in…
Accounting for free minutes An operator enters into a service contract with a customer for a period of 12 months.…