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IFRS 65 also introduces a sort of percentage of completion method, when you assess that you 8767 ll recognize revenue over time in some long-term contracts. So maybe it will remain untouched in your particular case, but it needs to be carefully assessed. S.

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If you weren't "super-nerd," you may have had one of the most common inferiority complexes I've come across: "Math phobia!" Perhaps it started because you could never remember what seven times eight was. Every year, there was some topic you never quite got the hang of. Every year, you fell a little further behind. And then you hit the crisis point: Algebra. How could you be expected to know what "x" is when you still didn't know what seven times eight was?

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Sorry, I should have clarified. It 8767 s a financial position or the statement of financial position (balance sheet). S.

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Another word Adler used to refer to basic motivation was compensation , or striving to overcome. Since we all have problems, short-comings, inferiorities of one sort or another, Adler felt, earlier in his writing, that our personalities could be accounted for by the ways in which we do -- or don't -- compensate or overcome those problems. The idea still plays an important role in his theory, as you will see, but he rejected it as a label for the basic motive because it makes it sound as if it is your problems that cause you to be what you are.

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Hard to say without knowing ALL the details, but if only 5% down they are likely building PMI into that rate, which is why it 8767 s probably higher than what you might see advertised. You can always ask what it would be if you were to put say 75% down instead just to get an idea.

Thanks Silvia for making IFRS 65 easy to understand. I have been reading publications on this topic from professional accounting websites, but could not make meaning of what they are saying but just reading your article solved my problem. Thanks again.

Thanks Silvia M for your useful paper. I am studying Paper P7 8776 Corporating reporting 8776 in the ACCA program. Its a challenging paper, i need to gain a sound knowledge on IAS to pass the exam. So pls share your helpful papers like that. Thank you so much!

Hi Silvia, I have a question on a scope exemption for IFRS 65. If an entity has an interest in a joint operation accounted for under IFRS 66, and the joint operation has a contract with a customer, is that contract scoped out of IFRS 65? Thank you.

Lovely but my concern is simply now accounting is becoming more and more difficult to understand for non accountant life is enough complicated..
Any way thanks very clear

Great Article,
Your article is very easy to understand. Can you make article about IFRS 66: Lease?or do you have reference for me about that?I am going to learn that IFRS for implementation. Thanks Silvia.

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