VAS ↔ IFRS Bridge
Demo #13 — convert VAS (TT99) subsidiary reporting to consolidated IFRS through measurement adjustments (IFRS 16, 15, IAS 16/36/37, deferred tax). Single period FY2024A; training only.
Measurement branch (not label toggle)
The EN / VI / VI(TT99) header toggle only changes presentation labels on the 3-statement simulator. This Bridge module applies different recognition amounts — IFRS PAT and balance sheet differ from VAS.
Bridge adjustment lines
Period: FY2024A · USD ($M)
| Adjustment | P&L | BS assets | BS liabilities |
|---|---|---|---|
| 1. Depreciation — component approach (IAS 16) | -4.5 | -4.5 | 0.0 |
| 2a. Remove VAS operating lease expense | 12.0 | 0.0 | 0.0 |
| 2b. Recognise ROU depreciation (IFRS 16) | -10.8 | -10.8 | 0.0 |
| 2c. Lease interest (IFRS 16) | -3.6 | 0.0 | 0.0 |
| 2d. ROU asset & lease liability | 0.0 | 34.2 | 44.4 |
| 3. Revenue — IFRS 15 timing / contract asset | 6.5 | 6.5 | 0.0 |
| 4. Extra provisions — IAS 37 | -3.2 | 0.0 | 3.2 |
| 5. Impairment — IAS 36 (PPE + inventory) | -3.5 | -3.5 | 0.0 |
| 6. IFRS 15 — deferred revenue (contract liability) | -3.2 | 0.0 | 3.2 |
| 7. Deferred tax — IAS 12 (net DTA) | 2.1 | 1.8 | 0.0 |
| Total | -8.2 | 23.7 | 50.8 |