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The IFRIC considered a request for guidance on the application of the effective interest rate method (EIRM) to a debt instrument with future cash flows (principal and interest) linked to changes in an inflation index. The request was limited to 'inflation-linked instruments' that are not classified at fair value through profit or loss and in which the embedded derivative (the inflation linked.

IFRS 15 Contracts with Customers introduced a huge change and a very difficult challenge for almost every single company. After I wrote a couple of articles about IFRS 15 here and here, and after I discussed with some of my friends CFOs or auditors, there are two types of reactions:. Either people feel that this is A CHALLENGE and they ask me how IFRS 15 can possibly affect them; OR.

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IFRS 15 Revenue from Contracts with Customers Guide This communication contains a general overview of this topic and is current as of February 8, 2017. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. Accordingly, this publication is not a substitute for professional advice and we recommend that any decisions al who.

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Today, let’s be practical. A couple of weeks ago, I published an article about IAS 37 Provisions, Contingent Liabilities and Contingent Assets. I received a lot of questions from you, so here I try to give you my answers to the issues that popped out the most frequently.

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