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Cheatsheet in PDF:
Accounting for leases by lessees under IFRS 16 Leases
Cheatsheet in PDF:
Monetary or non-monetary under IFRS?
Cheatsheet in PDF:
How to account for various kinds of investments under IFRS - the chart helping you to decide based on the criteria
Cheatsheet in PDF:
Deferred tax under IFRS - this cheatsheet will help you decide whether you should account for deferred tax asset or liability. Careful, as assets are in plus and liabilities in minus, this works for both items in the same way.
Cheatsheet in PDF:
5-step model for revenue recognition under IFRS 15 - with short example illustrating each step; great not only for students
Cheatsheet in PDF:
Accounting for changes in group structure - see what happens if the owner purchased more of the same shares and gain control; or disposed of some shares and lost control.
Cheatsheet in PDF:
Top 3 Excel formulas used in IFRS reporting - with short examples
Cheatsheet in PDF:
Revaluation model (IAS 16) compared to fair value model (IAS 40)
