CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES Learning Objectives Introduction The Basic Principles for Consolidating the Statement of Profit
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CONSOLIDATED STATEMENT OF FINANCIAL POSITION LEANRING OBJECTIVE 1. What is group? 2. Requirement to prepare consolidated financial statement 3. The
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IAS 7 STATEMENT OF CASH FLOWS LEARNING OBJECTIVE I. OPERATING ACTIVITY UDNER DIRECT METHOD II. INDIRECT METHOD III. INVESTING ACTIVITY
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IAS 38 Intangible Assets LEARNING OBJECTIVE 1.DEFINITION 2.MEASUREMENT AFTER INITIAL RECOGNITION 3.GOODWILL, R&D …………………………………………… 1. DEFINITION An intangible asset is
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CAPITAL STRUCTURE AND FINANCE COSTS LEARNING OBJECTIVES I.THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY II.ORDINARY SHARE CAPITAL III.RIGHTS ISSUES
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IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS LEARNING OBJECTIVES I.DEFINITIONS II.PROVISION RECOGNITION III.THRESHOLD of IAS 37 IV. EXAMPLE
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IAS 16 PROPERTY, PLANT AND EQUIPMENT LEARNING OBJECTIVES 1.Definition 2.Recognition 3.Initial Measurement 4.Subsequent Expenditure 5.Subsequent Measurement 6.Depreciation …………………………………………………………….. Definition: Property,
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IAS 2 Inventory Scope The following items are excluded from the scope of the standard. •Work in progress under construction contracts
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ACCRUALS AND PREPAYMENT LEARNING OBJECTIVE I.INTRODUCTION II.PREPAYMENTS III.ACCRUALS IV.SUMMARY OF ENTRIES ………………………………………………………… Download lesson: CHAPTER 1 ACCRUAL AND PREPAYMENT
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