Provisions under IFRS - IAS 37

Failure to Recognize Income Tax for the Current Year - Errors in the Accounting Closing

Failure to Document Fair Value Estimates - Error in Accounting Closing

Biasing Financial Information for "Better Results" - A Mistake to Avoid in the Accounting Close

Incorrectly recognized deferred tax: Critical error in the accounting close

Outdated Accounting Policies: A CRITICAL ERROR in the Accounting Close

Recognition of Invoiced Sales Not Realized - Errors to Avoid in the Accounting Closing

Lack of Information Integrity - An Error to Avoid in the Accounting Closing

IFRS for SMEs 2025 - Third Edition - IFRS 2026 Updates

IFRS 19: Non-Publicly Accountable Subsidiaries - Disclosures

IFRS 18: New presentation and disclosure requirements in 2026

Asignación de los PRECIOS a las OBLIGACIONES de DESEMPEÑO - Reconocimiento de Ingresos - Paso 4 y 5

Determining the Transaction Price - Revenue Recognition - Step 3

Identify Performance Obligations - Revenue Recognition - Step 2

Identifying the Customer Contract: Step 1 of Revenue Recognition - IFRS for SMEs

Is deferred tax necessary if I don't plan to sell the asset?

Onerous Construction Contract - Case Study

Why should MANAGEMENT be involved in the IMPLEMENTATION of IFRS?

Failure to respect the traceability of accounting information - Common mistake when implementing ...

Modifying Accounting Books: A Common Mistake When Implementing IFRS

Changes in accounting policy must be applied retroactively.

Accounting policies applied inconsistently. Implementation error!

Taxing Accounting: The Mistake We Must Avoid!

Failing to monitor changes in accounting policies. A common mistake!

Failing to conduct a financial and tax audit before implementation is a mistake to avoid!

Why should accounting policies be adapted to the specific needs of the company?

Failure to choose the correct regulatory framework: a common mistake when implementing IFRS

Failure to Define Criteria for Specific Business Operations - Errors in Accounting Policies

Failure to Define Criteria for Recurring Estimates - Common Errors in Accounting Policies

Include in the Accounting Policies Manual, Financial or Administrative Policies - Common Errors

Confusing Accounting Estimates with Accounting Policies - Common Mistakes in Accounting Policies

Applying different policies to elements of the same class - Errors in accounting policies

Mixing IFRS for SMEs and Full IFRS Criteria - Common Errors in Accounting Policies under IFRS

Failure to Define Materiality - Common Errors in Accounting Policies under IFRS

📘 #3 Step by Step to Modify Accounting Policies - UNDER IFRS

📘 #2 Step by Step to Modify Accounting Policies - UNDER IFRS

📘 #1 Step by Step to Modify Accounting Policies - Under IFRS

What Is the Recognition Criteria for Provisions - Under IFRS -

Criteria for Error Correction

Correction of Accounting Errors

Expenses from Previous Years

What is a Difference in Exchange?

ISCC 1 vs. ISGC 1 - Features and Components

Correction of Accounting Errors - Retroactive and Prospective Application of Accounting Adjustments

Definition of Retroactive Application, Retroactive Restatement, and Prospective Application

Insurance Payments - Items that can be Offset in the Financial Statements

Discontinued Operations - Items that can be Offset in the Financial Statements

Returns and Costs on Borrowing to Obtain an Asset - Items that can be Offset in Financial Statements

Net Income from Warranty Provisions - Items that can be Offset in the Financial Statements

Income from the Sale of Non-Current Assets - Items that can be Offset in the Financial Statements

Revenue from Ordinary Activities - Items that can be offset in the Financial Statements

Correction of Accounting Errors - Retroactive and Prospective Application of Accounting Adjustments

Definitions - Retroactive Application, Retroactive Restatement, and Prospective Application

STEP 10/10 - Measure and present NON-CONTROLLING INTEREST in RESULTS

STEP 9/10 - Adjustments for UNIFORMITY of ACCOUNTING POLICIES - Steps to Consolidate E.F.

STEP 8/10 - Eliminate INTRAGROUP OPERATIONS - Steps to Consolidate Financial Statements

STEP 7/10 - Measure and Present NON-CONTROLLING INTEREST IN NET ASSETS

STEP 6/10 Eliminate the Carrying Amount of the Investment and the Equity portion of the subsidiary

STEP 5/10 - Combination of Similar Items - Steps to Consolidate Financial Statements

STEP 4/10 - Make adjustments to SIGNIFICANT OPERATIONS - Steps to Consolidate E.F.