https://gdpark.blog/tags/ifrs/Recent content in Ifrs on gdpark.blogHugoenSun, 19 Sep 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-03-accrual-accounting/Sun, 11 Apr 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-03-accrual-accounting/A casual breakdown of why accrual accounting exists — from the ‘does undelivered revenue count?’ dilemma to how GAAP, IFRS, and K-IFRS all fit together.https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/IFRS lets you pick the Revaluation Model for PPE — and here’s why that’s a big deal (and a headache) compared to just sticking with the Cost Model.https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Breaks down PPE impairment — what ‘gone bad’ actually means, how US-GAAP’s two-step recovery test works, and where IFRS handles things differently.https://gdpark.blog/posts/cfa-l1-12-investment-property/Sun, 06 Jun 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-12-investment-property/Investment property is just rental real estate — not speculation — and here’s how it differs from PPE under IFRS (spoiler: US GAAP doesn’t even have this account).https://gdpark.blog/posts/cfa-l1-13-intangible-assets/Sat, 12 Jun 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-13-intangible-assets/A breakdown of intangible assets — what they are, how they stack up against PP&E, and the surprisingly messy rules for getting them onto the B/S.https://gdpark.blog/posts/cfa-l1-19-financial-ratios-1-financial-analysis-techniques/Fri, 13 Aug 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-19-financial-ratios-1-financial-analysis-techniques/A breezy intro to why financial ratios are surprisingly tricky — cross-company comparisons, IFRS vs US-GAAP headaches, the Samsung problem, and whether a 200% debt ratio is even bad.https://gdpark.blog/posts/cfa-l1-22-financial-assets-and-accounts-receivable/Sun, 19 Sep 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-22-financial-assets-and-accounts-receivable/Back to the B/S! We dig into financial assets, break down non-derivative instruments, and learn why the classic maturity-date rule for debt vs. equity doesn’t always hold up.