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Borrowing Costs: Comparison between MPSAS 5, MFRS 123 and Section 25 of MPERS
The article brings to you the comparison of the accounting treatment for borrowing costs under MPSAS 5, MFRS 123 and Section 25 of MPERS. The post Borrowing Costs: Comparison between MPSAS 5, MFRS 123...
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MPSAS 32: Service Concession Arrangements – Grantor
The article discusses accounting requirements for service concession arrangements for grantor and how it mirrors the operator’s perspective. The post MPSAS 32: Service Concession Arrangements –...
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Inventories: Comparison between MPSAS 12, MFRS 102 and Section 13 of MPERS
This article discusses and compares the accounting treatment for inventories under MPSAS 12, MFRS 102 and Section 13 of MPERS. It highlights the main differences in the accounting treatment for...
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Transition to MPSAS: Key focus in preparing your MPSAS financial statements
This article discusses the key focus for entities transition to MPSAS. It also touches on the information to be disclosed relating to the transition. The post Transition to MPSAS: Key focus in...
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Employee Benefits: Comparison between MPSAS 25, MFRS 119 and Section 28 of MPERS
The article discusses the significant differences on the accounting requirements for employee benefits under MPSAS 25, MFRS 119 and Section 28 of MPERS. The post Employee Benefits: Comparison between...
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Presentation of Financial Statements: Comparison between MPSAS, MFRS and MPERS
A comparison of the financial reporting requirements in MPSAS, MFRS and MPERS relating to the presentation of financial statements. The post Presentation of Financial Statements: Comparison between...
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Property, Plant and Equipment: Comparison between MPSAS 17, MFRS 116 and...
The article provides a comparison on the accounting treatment for property, plant and equipment under MPSAS 17, MFRS 116 and Section 17 of MPERS. The post Property, Plant and Equipment: Comparison...
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Investment Property: Comparison between MPSAS 16, MFRS 140 and Section 16 of...
The article provides a comparison on the financial reporting requirements for investment property under MPSAS 16, MFRS 140 and Section 16 of MPERS. The post Investment Property: Comparison between...
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Agriculture: Comparison between MPSAS 27, MFRS 141 and Section 34 of MPERS
Understand the differences on how preparers account for agriculture activity between MPSAS 27, MFRS 141 and Section 34 of MPERS. The post Agriculture: Comparison between MPSAS 27, MFRS 141 and Section...
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Provisions, Contingent Liabilities and Contingent Assets: Comparison between...
The article compares the requirements for provisions, contingent liabilities and contingent assets under MPSAS 19, MFRS 137 and Section 21 of MPERS. The post Provisions, Contingent Liabilities and...
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