Due to temporary differences between the book and tax value of assets and liabilities, it is necessary to calculate...
More about the rules for determining temporary differences for deferred taxContent of our Blog
Errors can arise when: we do not know how to calculate cash flows or make a cash flow statement, we must...
More about errors in the preparation of cash flow statementDepending on the nature of the cash flows, they are classified as originating from financing or investing activities...
More about indirect method cash flow statementWhat do you think are the most time-consuming accounting tasks? What takes up the lion?s share of your working time?...
More about the most time consuming tasks in accountingRecognition of financial leasing in the books: in an amount equal to the market value of the leased asset. In...
More about financial leasingLeasing contract is a financial leasing operation when it meets at least one of the conditions IAS 17 par.10,...
More about conditions for recognision of a finance lease