Re-assessment or lease modification?
Re-assessment or lease modification? By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE It is sometimes very crucial to determine, whether the scenario in place would be treated as re-assessment or lease modification. In this article I would like to through light…
Definition of “Control” under IFRS 10
Definition of “Control” under IFRS 10 By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE This article focuses exclusively on the definition of “the Control” as defined under IFRS 10 “Consolidated Financial Statements”. The change to the definition of control in IFRS…
IAS 32 -Financial Instruments Presentation
IAS 32 “Financial Instruments: Presentation” By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE The fact about the financial instruments complexity relating to presentation, recognition/derecognition and measurement of financial instruments, i encountered number of instances, when the Company faces impediment for appropriate…
IFRS 3 — “Business Combinations”-Auditors Approach
IFRS 3 — “Business Combinations”- Auditors Approach By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE IFRS 3 and IFRS 10 are the most complicated standards for the audit profession (complex groups) and supplements each other. This article should not be used…
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