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Loan agreements often include covenants that, if breached by the borrower, permit the lender to demand repayment before the loan’s normal maturity date. Such covenants may, for example, require the borrower to maintain one or more key financial ratios (such as interest cover or a debt to equity ratio) above or below a stated benchmark level.

This issue provides guidance on accounting for debt instruments that include options allowing the borrower to repay the debt before the end of its full contractual term.

Discusses about accounting for loan commitments that are outside the scope of MFRS 139.

To discusses the application of MFRS 137 Provisions, Contingent Liabilities and Contingent Assets to onerous operating leases for the lessee.

This issue will provide guidance on the accounting treatment of lease extensions and renewals.

This issue will provide guidance on impairment issues of lease prepayments.

This issue will provide guidance on how and when should the investor record a change in its ownership interest when an associate (investee) issues new shares under a share-based payment scheme.

A contract to issue share-based contingent consideration (shares) should be measured at its fair value on the acquisition date for the purpose of determining the consideration transferred in exchange for the acquiree.

This issue specifically provides guidance on accounting that should be applied by the joint arrangement (either a joint operation or joint venture) receiving non-monetary contributions upon its initial formation.

This issue provides guidance on the accounting of acquisition of additional investments in associates and joint ventures.

The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.

This special edition of MFRS Hot Topics explains the key features of the new Standard and provides practical insights into its application and impact.

The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.

This issue provides guidance on cost of an investment in a subsidiary in separate financial statements.

This issue provides guidance on consolidated financial statements when an entity ceases to be a parent entity.

This issue provides guidance on the effect of events after the reporting period on valuation, impairment and existence of financial assets.