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Blog: Aleksandra SYSIAK

4 May 2020

Coming back to the topic of financial instruments, I present below – in the form of questions and replies – a set of crucial related issues.

31 March 2020

In the previous post we focused on describing and defining various financial instruments under Polish and international balance sheet accounts regulations, as well as the correct classification of debentures. In this article we will take a closer look at the initial recognition of these instruments and their classification in compliance with IFRS 9 guidance.

14 March 2019

IFRS 15 includes detailed principles to be applied in certain areas of industry-specific accounting, and we have already presented some of them in our recent posts. It should be recalled that the additional guidance included in Appendix B to the standard is obligatory. In this article, we are going to focus on a general discussion of some of these issues.

20 August 2018

In the previous article we presented the first step in the model framework of revenue recognition, namely contract identification. Under IFRS 15, revenue should be recognised when contractual obligations are satisfied. Therefore, the entity must first indicate performance obligations in the contract, which makes the second step in the new model of revenue recognition. We are going to discuss it further in this article.  

13 August 2018

When applying IFRS 15, the first step should be to determine whether the contract exists and has been concluded with the customer

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