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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