Chartered Accountant (ACCC371)

This document summarizes Investment property (Ias40). It is summarized in a very user friendly and understandable way. I believe it will be very helpful in completing your degree as a chartered accountant.

This document has intangible assets which is Ias38 in the international financial reporting standards and sic32. The topic is summarized in a very understandable way and it is very user friendly. it consists of all the important things that you will look for when studying intangible assets. This document summarizes all the important things you need to know with regards to Intangible assets. It contains Ias38 definitions, recognition and measurement criteria's, Internally generated assets, websi...

This document summarizes all the important aspects of the topic Property, plant and equipment which is Ias16 in the international financial reporting standards. This document includes cost model and revaluation model. It also has provision for rehabilitation cost including journal entries, deferred tax on PPE and disclosures to the financial statements. This are very user friendly as it has been made in a very understandable way. I believe it will be very helpful in achieving your degree as a ch...

This document includes all the important summary with regards to Impairments which is Ias36 in the international financial reporting standards. The document includes all of the following; - calculating the recoverable amount - when to test for impairment - impairments on cash generating unit - impairments on goodwill that arises from business combinations -impairments on corporate assets that relates to the cash generating assets - summary of journals with regards to impairment acco...

My document consists of the topic called income tax known as IAS12 in the international financial reporting standards. The sub topics in the income tax is current tax and deferred tax and this notes are very helpful when you have little time to revise before tests and exams and it is summarized in an understandable way. I believe it will be very helpful in achieving your degree as a chartered accountant.