Financial Reporting 3 (ACC3009W)

This document summarises very briefly the IaS 41 areas of focus

This document provides an illustrative example of how to recognise use an intangible asset and the related deferred tax . It also priced guidance on how to recognise intangible assets at initial recognition and subsequent measurement dates ans well as compared IAS 38 to IAS 16, key differences.

This document details the consolidation process of groups and proved detailed guides and illustrations of how to measure the non- controlling interest kn a group ( NCI) at fair value or proportionate holding to the net asset value of the subsidiary.It also illustrates, through examples , how to calculate goodwill / bargain purchase and how to account for deferred tax at a group level

This document details and explains the application of IaS 37 and how to identify different types of liabilities mentioned with detailed illustrative examples .

This document is a detailed summary of key areas of focus in the treatment of borrowing costs as per IAS 23

This is a one page document detailing the scope of IaS 36 and identifying when an asset should be inpaired as well as briefly covers the initial and subsequent measurement of financial instruments .

This document details the appropriate account treatment for an assets classified as PPE during each stage of the asset’s life cycle. Providing detailed notes and illustrative examples on how to apply the standard.

This document details the entire life cycle of an asset classified as investment property and details the required accounting treatment at each stage including detailed notes and illustrative examples

This document summarises very briefly the IaS 41 areas of focus

This document details the definition , initial recognition , subsequent measurement, presentation and disclosure of non- current assets held for sale and provides detailed examples