General Accounting

IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3)

Phnom Penh HR January 21, 2017 General Accounting, IAS 16 Property, Plant and Equipment Leave a Comment

IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3): LEARNING OBJECTIVES 1.Definition 2.Recognition 3.Initial Measurement 4.Subsequent Expenditure 5.Subsequent Measurement 6.Depreciation ……………………………………. 1.

PRACTICAL ERROR ANALYSIS FOR FINANCIAL STATEMENTS

Phnom Penh HR January 20, 2017 General Accounting

PRACTICAL ERROR ANALYSIS FOR FINANCIAL STATEMENTS In practice, draft financial statements are submitted by subordinates to their managers, these draft

Accounting Documents

Phnom Penh HR January 20, 2017 General Accounting

Accounting Documents : Purposes of issuing practical accounting documents Accounting Documents Purposes a. Quotation A formal statement of promise

IAS 10 Events after the Reporting Period (F7)

Phnom Penh HR January 17, 2017 General Accounting, IAS 10 Events after the Reporting Period

IAS 10 Events after the Reporting Period: ABC’s statement of profit or loss showed a profit before tax of $2

IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (F7)

Phnom Penh HR January 17, 2017 General Accounting, IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE : Question: A company receives a 20% grant towards

IAS 11 Construction Construct (F7)

Phnom Penh HR January 17, 2017 General Accounting

IAS 11 Construction Construct Question: Answer : Note: – Gross amount due from customers is asset. – work certified given

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