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I went through several standards (IFRS 7, IAS 1, Conceptual framework etc.) and topics over here, but I still can't find at least general guidance about presentation of below stated 4 items. Please could you advise me how to present such items, optionally state from which standard the guidance comes from?

1. presentation of cash collateral

We have a contract for provision of credit line at a bank. According to this contract we provided the bank with XYX EUR as a cash collateral, i.e. we provided a bank with pledge to secure the repayment of credit line. 

I am NOT of the opinion that it should be presented as a cash, however I cannot find specific guidance to this...

2. presentation of deposited money at our virtual credit card partner

For our purchases we use virtual credit cards provided by specific partner - in this connection we have got deposited money at this partner - from this deposit money is deducted when we purchase something. This partner is however not a bank, on the other hand we may transfer the money to our bank accounts within few minutes anytime.

In this case I am of the opinion that it should be presented as a cash within financial statements, is my conclusion correct?

3. presentation of commission earned in relation to some purchase

We have got a partners, where we have deposited money and from this money we purchase goods on the particular partner's website which we re-sale further. In this connection we receive commission which is immediately added to our deposit. My question is whether we should present this commission as a decrease of cost of sales or whether it should be presented as other revenue, or as decrease of fees within other direct costs (in case of partners where we are charged some additional fees for services provided)? 

4. presentation of sold promocodes (gift vouchers) when used by customer

We are selling to our customers promocodes (gift vouchers). When the promocode is sold to customer we realize revenue. However in the situation when the customer uses the promocode, i.e. the customer decreases the final price of the goods purchased, should the value of the used promocode decrease the revenue or increase the cost of sales?

Thank you in advance for your ideas.

in IAS 1 - Presentation of Financial Statements by Level 1 Member (1.3k points)

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