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Clarifying the incident of “accounting mismatch” – IFRS 9 Financial Instruments

Athens, February 2019 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. IFRS 9 carries forward the concept of dealing with accounting mismatches from IAS 39 Financial Instruments, which has been withdrawn since 31/12/2017. Accounting mismatches will continue …

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Jan 14 2019 IFRS 15, Revenue from contracts with customers – Boutique treats on performance obligations and revenue recognition, Part VI (final)

Athens, January 2019 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. Contract costs Though the main focus of the standard is indeed revenue, issues related to contract costs are also addressed, given their nature, i.e. provided they …

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IFRS 15, Revenue from contracts with customers – Boutique treats on performance obligations and revenue recognition, Part V

Athens, January 2019 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. The existence of a material right The standard addresses the treatment of a sensible area of revenue recognition, related to services or goods seemingly given free of …

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Tracing the treasures of financial assets’ classification/designation according to IFRS 9 Financial Instruments, Part I

Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. IFRS 9, the long awaited standard for financial instruments, is applied since 1/1/2018. The purpose of this article is to assist students and practitioners into gaining an insight into …

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Tracing the treasures of financial assets’ classification/designation according to IFRS 9 Financial Instruments, Part II

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. This is the second Part of the series of articles related to the financial assets’ classification/designation. You are kindly advised to read the previous Part, before …

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