Blog | Phnom Penh HR

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

CAPITAL STRUCTURE AND FINANCE COSTS

Phnom Penh HR May 1, 2017 Sources of Finance and Cost of Capital ( = Business Finance)

CAPITAL STRUCTURE AND FINANCE COSTS LEARNING OBJECTIVES I.THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY II.ORDINARY SHARE CAPITAL III.RIGHTS ISSUES

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

ACCRUALS AND PREPAYMENT

Phnom Penh HR May 1, 2017 F3, General Accounting

ACCRUALS AND PREPAYMENT LEARNING OBJECTIVE I.INTRODUCTION II.PREPAYMENTS III.ACCRUALS IV.SUMMARY OF ENTRIES ………………………………………………………… Download lesson: CHAPTER 1 ACCRUAL AND PREPAYMENT