F3

Principles of The consolidated Statement of Profit or Loss

Phnom Penh HR May 12, 2018 F3, F7, P2

Principles of The consolidated Statement of Profit or Loss ( Income Statement) PRINCIPLES OF THE CONSOLIDATED STATEMENT OF PROFIT OR

Accounting for Returns, Discounts and Sales Tax

Phnom Penh HR May 9, 2018 Basic Accounting, F3

Accounting for Returns, Discounts and Sales Tax Learning Objectives I. Recording sales and purchases returns II. Accounting for Trade Discounts

Accounting for Account Receivable | Trade Receivable

Phnom Penh HR May 7, 2018 Basic Accounting, F3

Accounting for Account Receivable | Trade Receivable Learning Objectives I. Cash and credit sales II. Accounting for irrecoverable debts III.

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES

Phnom Penh HR May 6, 2017 F3, General Accounting, IAS 28 Investments in Associates and Joint Ventures, IFRS 10 Consolidated Financial Statements

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES Learning Objectives Introduction The Basic Principles for Consolidating the Statement of Profit

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Phnom Penh HR May 1, 2017 F3, General Accounting, IAS 27 Separate Financial Statements, IFRS 10 Consolidated Financial Statements, IFRS 13 Fair Value Measurement, IFRS 3 Business Combinations

CONSOLIDATED STATEMENT OF FINANCIAL POSITION LEANRING OBJECTIVE 1. What is group? 2. Requirement to prepare consolidated financial statement 3. The

IAS 7 STATEMENT OF CASH FLOWS

Phnom Penh HR May 1, 2017 F3, IAS 7 Statement of Cash Flow

IAS 7 STATEMENT OF CASH FLOWS LEARNING OBJECTIVE I. OPERATING ACTIVITY UDNER DIRECT METHOD II. INDIRECT METHOD III. INVESTING ACTIVITY

IAS 38 Intangible Assets

Phnom Penh HR May 1, 2017 F3, General Accounting, IAS 38 Intangible Assets

IAS 38 Intangible Assets LEARNING OBJECTIVE 1.DEFINITION 2.MEASUREMENT AFTER INITIAL RECOGNITION 3.GOODWILL, R&D …………………………………………… 1. DEFINITION An intangible asset is

IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

Phnom Penh HR May 1, 2017 F3, General Accounting, IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS LEARNING OBJECTIVES I.DEFINITIONS II.PROVISION RECOGNITION III.THRESHOLD of IAS 37 IV. EXAMPLE

IAS 16 PROPERTY, PLANT AND EQUIPMENT

Phnom Penh HR May 1, 2017 F3, General Accounting, IAS 16 Property, Plant and Equipment

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,

IAS 2 Inventory

Phnom Penh HR May 1, 2017 F3, F7, IAS 2 Inventory, P2

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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