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Non-Monetary Exchanges With Commercial Substance - Video 3
Автор: Else Grech Accounting
Загружено: 2018-05-26
Просмотров: 3477
Описание:
In this video I solve a problem, recording the non-monetary exchanges with commercial substance.
Note that, when a non-monetary exchange is with commercial substance IFRS requires that companies use the fair value of the asset given up UNLESS the fair value of the asset received is more determinable. In these examples the fair value of the assets given up ARE determinable and therefore that is what is used.
I also demonstrate the fair value check for both companies.
To download the question click on my DropBox link below.
https://www.dropbox.com/s/s1x8ie9fhc3...
Thanks for watching!
Else
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