ACCA/CAT | Phnom Penh HR

Realized or Unrealized gain (loss) for Taxation of foreign-currency transaction

Phnom Penh HR January 26, 2018 IAS 21 The Effects of Changes in Foreign Exchange Rates, Other Taxes, P2

Realized or Unrealized gain (loss) of Taxation for foreign-currency transaction After you read this article, you will understand about Realized or Unrealized gain (loss) Foreign-currency transaction A foreign-currency transaction is transaction that requires settlement, either receipt or payment, other foreign currency. When the exchange rate changes between the original sale or purchase transaction date and the settlement date, there is

Which entities should use IFRS for SMEs | What is an SME ?

Phnom Penh HR July 11, 2017 IFRS for SME, P2, Practical Accounting

Which entities should use IFRS for SMEs | What is an SME ? Note: Public Accountability Companies use full IFRS while SME companies use partial IFRS or IFRS for SME. What is an SME? There is no universally agreed definition of an SME( small- or medium-sized enterprise). No single definition can capture all the dimensions of a small- or medium-sized

IFRS | IAS not be relevant for SME financial statements

Phnom Penh HR July 11, 2017 IFRS for SME, P2, Practical Accounting

IFRS | IAS not be relevant for SME financial statements In July 2009, the International Accounting Standards Board (IASB) issued the IFRS for Small and Medium-sized Entities (IFRS for SMEs). This standard provides an alternative framework that can be applied by eligible entities in place of the full set of International Financial Reporting Standards (IFRSs). The IFRS ( International Financial

Q & A for FA2 Kit 2017

Phnom Penh HR June 26, 2017 FA2 Leave a Comment

Hello All, below is Question and answer for FA2 Kit 2017: Question solution from Kit FA2 BPP 2017

Deferred Tax Asset & Deferred Tax Liability

Phnom Penh HR June 23, 2017 IAS 12 Income Taxes, P2 Leave a Comment

Deferred Tax Asset & Deferred Tax Liability

Hedging Interest Rate Risk Using Interest Rate Swap

Phnom Penh HR June 17, 2017 Interest Rate swaps, Other Financial Management Topics, P4 Leave a Comment

Hedging Interest Rate Risk Using Interest Rate Swap Interest rate swaps allow companies to exchange interest payments on an agreed notional amount for an agreed period of time. Swaps may be used to hedge against adverse interest rate movements or to achieve a desired balanced between fixed and variable rate debt. Interest rate swaps allow both counterparties to benefit from

Hedging Interest Rate Risk Using Caps, Floors and Collars

Phnom Penh HR June 17, 2017 Interest Rate Cap, Floor and Collar, Other Financial Management Topics, P4 Leave a Comment

Hedging Interest Rate Risk Using Caps, Floors and Collars Interest rate cap: A cap involves using interest rate options to set a maximum interest rate for borrowers. If the actual interest rate is lower, the option is allowed to lapse. Interest rate floors: A floor involves using interest rate options to set a minimum interest rate for investors. If the actual interest

Hedging Interest Rate Risk Using Interest rate option

Phnom Penh HR June 17, 2017 Interst Rate options, Other Financial Management Topics, P4 Leave a Comment

Hedging Interest Rate Risk Using Interest rate option Interest rate options allow businesses to protect themselves against adverse interest rate movements while allowing them to benefit from favourable movements. They are also known as interest rate guarantees. Options are like insurance policies: You pay a premium to take out the protection. This is non-returnable whether or not you make use

Hedging Interest Rate Risk Using Interest Rate Future

Phnom Penh HR June 17, 2017 Interest Rate futures, Other Financial Management Topics, P4 Leave a Comment

Hedging Interest Rate Risk Using Interest Rate Future Futures contracts are of fixed sizes and for given durations. They give their owners the right to earn interest at a given rate, or the obligation to pay interest at a given rate. Selling a future creates the obligation to borrow money and the obligation to pay interest Buying a future creates the obligation to deposit money and the

Hedging Interest Rate Risk Using Forward Rate Agreement

Phnom Penh HR June 17, 2017 FRAs, Other Financial Management Topics, P4 Leave a Comment

Hedging Interest Rate Risk Using Forward Rate Agreement (FRA) These arrangements effectively allow a business to borrow or deposit funds as though it had agreed a rate which will apply for a period of time. The period could, for example start in three months’ time and last for nine months after that. Such an FRA would be termed a 3

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