Frk 300 - Study guides, Study notes & Summaries

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Financial Instruments Summary (IFRS 9, IAS 32, IFRS 7) - FRK 300

Financial Instruments Summary (IFRS 9, IAS 32, IFRS 7) - FRK 300
Summary • 6 pages • 2024

This summary takes the lecture notes, textbook notes, IFRS and my own input into consideration to turn accounting for financial instruments into something simpler to understand. This summary outlines all the basics that you need to know in order to be able to answer a question on this section. This covers accounting for financial assets, financial liabilities and equity instruments. Compound instruments are also covered in this summary as well as preference shares. Use this summary to solidify ...

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Financial Accounting 300 IAS 12: Income Taxes - Current, Deferred and Foreign Taxes

Financial Accounting 300 IAS 12: Income Taxes - Current, Deferred and Foreign Taxes
Summary • 32 pages • 2021
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This documents aims to assist you while studying IAS 12: Income Taxes. It focuses on Current Tax, Foreign Taxes and most specifically Deferred Taxes. This documents includes summaries of the IAS 12 standard, as well as class notes and examples. It is quite detailed.

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Financial Accounting ( FRK 200/300) IAS 40 Investment Property

Financial Accounting ( FRK 200/300) IAS 40 Investment Property
Summary • 18 pages • 2021

This document summarizes the topic of IAS 40- Investment Property covered in both FRK 201 and mainly FRK 300. It includes summaries from the IFRS standards, as well as from lectures notes and class examples.