- summaries of 19 readings - Extra notes - Useful links and videos - Test feedback - suggested outlines for the 2 essays as well as tips INCLUDES: - The Province of Jurisprudence Determined by Austin -The Concept of Law by Hart -Authority Law and Morality by Raz -Positivism and the Separation of Law and Morals by Hart -The Morality of Law by Fuller - Law as a Branch of Morality: The Unity of Practice and Principle by TRS Allan - The Rule of Good Law by Foran - Thinking Like a...

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IFRS 15 Revenue Recognition Formulae Sheet provides a concise guide to the key steps and calculations for recognizing revenue under IFRS 15, including: Five-Step Model: Identify the contract. Identify performance obligations. Determine the transaction price. Allocate the transaction price to obligations. Recognize revenue when obligations are satisfied. Variable Consideration: Calculate using the expected value or most likely amount method. Revenue Over Time: Use percentage of comple...

IFRS 15 Revenue Recognition Formulae Sheet provides a concise guide to the key steps and calculations for recognizing revenue under IFRS 15, including: Five-Step Model: Identify the contract. Identify performance obligations. Determine the transaction price. Allocate the transaction price to obligations. Recognize revenue when obligations are satisfied. Variable Consideration: Calculate using the expected value or most likely amount method. Revenue Over Time: Use percentage of comple...

Definition of standard costing: Explaining what standard costs are and their role in budgeting and cost control. Types of standards: Overview of ideal vs. attainable standards. Setting standards: How to establish direct material, direct labor, and overhead standards. Variance analysis: Explaining price, quantity, labor, and overhead variances, including formulas for calculating each. Favorable vs. unfavorable variances: Interpreting the meaning of variances and their impact on financial perf...

Fixed and variable costs: Definitions and examples. Contribution margin: Calculating and interpreting the contribution margin per unit and ratio. Break-even analysis: Finding the break-even point in units and dollars. Target profit analysis: How to calculate the required sales volume to meet a profit target. Margin of safety: Understanding how far sales can drop before the company reaches its break-even point. CVP assumptions and limitations: Simplifications made when applying CVP analysis....

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A very important summary dealing with a very important standard. The summary delves into the technical aspects of the reason why and how the share based payment expense is recognized. Easy to follow examples included!

The fair value standard is notoriously "wordy" and quite technical. My summary aims to unpack all the technical jargon in a way that is understandable for the reader. Please enjoy!

My lecturer at university always said to focus on the definitions in accounting. As long as you understand the basics of the definitions, accounting becomes relatively straightforward. The summary does indeed tend to explain the definitions of financial instruments (IAS 32 and IFRS 9) in a way that is understandable. Examples included!

An intro to IAS 8. Clear, distinctive analysis of the key differences between a change in policy, estimate and errors. Examples included.