Our latest accounting tutorial covers the accounting for provisions under IAS 37, with journal entries and detailed guidance.
In accounting a contingent asset is a possible asset the business will receive at some point but the existence of these benefits, and control over them, is to be confirmed … Read More
IAS 10 Events after the Reporting Period is the international standard that deals with the reporting of subsequent events. First issued in 1978 this standard has been through a number … Read More
The accounting for convertible debt presents a number of accounting challenges, both conceptually and the journal entries required. In this article, part of our accounting tutorial series, we set out … Read More