Detailed and complete FinAcc 379 summaries. The only summaries you will need for the year! These summaries were compiled using lecture slides, class notes, examples, question handouts and the Annotated IFRS Standards. Pass FinAcc with flying colors with these notes!
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This detailed IFRS 9 Financial Instruments summary provides a structured and easy-to-understand breakdown of key concepts related to the classification, measurement, and impairment of financial assets and liabilities. Perfect for students aiming to master IFRS 9 concepts efficiently and excel in exa...
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Add to cartThis detailed IFRS 9 Financial Instruments summary provides a structured and easy-to-understand breakdown of key concepts related to the classification, measurement, and impairment of financial assets and liabilities. Perfect for students aiming to master IFRS 9 concepts efficiently and excel in exa...
This well-structured Group Statements – Intragroup Transactions summary provides an in-depth analysis of key consolidation principles and adjustments required when preparing group financial statements. Perfect for accounting students who need a concise yet comprehensive resource for tackling exam ...
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Add to cartThis well-structured Group Statements – Intragroup Transactions summary provides an in-depth analysis of key consolidation principles and adjustments required when preparing group financial statements. Perfect for accounting students who need a concise yet comprehensive resource for tackling exam ...
This detailed IFRS 3 Business Combinations summary provides a structured and practical guide to understanding the acquisition method, measurement principles, and consolidation process. Designed for accounting students and professionals preparing for exams or needing a quick reference to IFRS 3 conce...
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Add to cartThis detailed IFRS 3 Business Combinations summary provides a structured and practical guide to understanding the acquisition method, measurement principles, and consolidation process. Designed for accounting students and professionals preparing for exams or needing a quick reference to IFRS 3 conce...
This detailed IAS 28 Investments in Associates summary provides a structured and practical approach to understanding the application of the equity method, recognition of significant influence, and accounting for transactions with associates. Ideal for accounting students preparing for exams and prof...
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Add to cartThis detailed IAS 28 Investments in Associates summary provides a structured and practical approach to understanding the application of the equity method, recognition of significant influence, and accounting for transactions with associates. Ideal for accounting students preparing for exams and prof...
This Change in Ownership summary provides a concise yet comprehensive guide on how changes in shareholding affect consolidated financial statements. It covers essential topics such as partial disposals, step acquisitions, and equity adjustments—ideal for students preparing for exams and profession...
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Add to cartThis Change in Ownership summary provides a concise yet comprehensive guide on how changes in shareholding affect consolidated financial statements. It covers essential topics such as partial disposals, step acquisitions, and equity adjustments—ideal for students preparing for exams and profession...
This Cash Flow Statement (CFS) summary provides a step-by-step guide to preparing consolidated cash flows, focusing on the indirect and direct methods. It covers operating, investing, and financing activities, making it perfect for exam preparation and practical application. What’s Included: A...
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Add to cartThis Cash Flow Statement (CFS) summary provides a step-by-step guide to preparing consolidated cash flows, focusing on the indirect and direct methods. It covers operating, investing, and financing activities, making it perfect for exam preparation and practical application. What’s Included: A...
This Foreign Operations summary covers key IFRS concepts related to foreign currency transactions and translations. It includes practical guidance on functional currency, translation methods, and consolidation adjustments—ideal for exam preparation and practical use. What’s Included: Normal ...
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Add to cartThis Foreign Operations summary covers key IFRS concepts related to foreign currency transactions and translations. It includes practical guidance on functional currency, translation methods, and consolidation adjustments—ideal for exam preparation and practical use. What’s Included: Normal ...
This concise summary covers the key points of IFRS 16, focusing on lease accounting for both lessees and lessors. It explains: Lessees: Recognition of lease liabilities, right-of-use (ROU) assets, depreciation, interest expenses, and tax considerations. Includes simplified approaches for short-te...
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Add to cartThis concise summary covers the key points of IFRS 16, focusing on lease accounting for both lessees and lessors. It explains: Lessees: Recognition of lease liabilities, right-of-use (ROU) assets, depreciation, interest expenses, and tax considerations. Includes simplified approaches for short-te...
This summary outlines the key points of IFRS 5, covering the classification and measurement of non-current assets held for sale and discontinued operations: Scope & Classification: Discusses which non-current assets and disposal groups are included, as well as criteria for classifying assets held...
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Add to cartThis summary outlines the key points of IFRS 5, covering the classification and measurement of non-current assets held for sale and discontinued operations: Scope & Classification: Discusses which non-current assets and disposal groups are included, as well as criteria for classifying assets held...
This summary explains the key principles of IAS 8, focusing on changes in accounting policies, errors, and estimates: Changes in Accounting Policy: Discusses when a change in accounting policy is voluntary and how it should be applied retrospectively, including the disclosure requirements in fina...
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Add to cartThis summary explains the key principles of IAS 8, focusing on changes in accounting policies, errors, and estimates: Changes in Accounting Policy: Discusses when a change in accounting policy is voluntary and how it should be applied retrospectively, including the disclosure requirements in fina...
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