03 June 2019

Accounting for annual spectrum fees

Issue Many telecommunications companies obtain spectrum licenses by means of a public auction. In this type of transaction, the licence fee paid usually meets the definition of an intangible asset and is capitalised. It is possible that in addition,

08 February 2019

Impact of IFRS 9 for the telecommunications industry

The trend of complex financing structures has seen an increased focus on financial instruments in the telecommunications industry. IFRS 9 replaces the majority of International Accounting Standard (IAS) 39; it covers classification, measurement, reco