Ias32 - Study guides, Study notes & Summaries
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Learning Unit 7: Financial Instruments Summart
- Summary • 15 pages • 2024
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This summary contains a detailed description of financial instruments IAS32 IFRS 7 and IFRS 9.
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About Financial Accounting Volume 2
- Exam (elaborations) • 465 pages • 2022
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Chapter 1: Introduction to the preparation and presentation of financial statements 3 
Overview of the introduction to the preparation and presentation of 
financial statements 
Introduction to the preparation and presentation of financial statements 
In this chapter three aspects that form the basis for the preparation and 
presentation of financial statements are discussed 
1 Conceptual framework for financial reporting Par 1.2 
2 Presentation of financial statements (IAS1) Par 1.4 
3. Financi...
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IAS 32 - Financial Instruments Summary
- Summary • 4 pages • 2022
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This is a basic summary on the concepts of Financial Instruments
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FAC3703 SUMMARY NOTES 2021.(FAC3703 - Specific Financial Reporting)
- Summary • 17 pages • 2021
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- R65,26
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FAC3703 - Specific Financial Reporting. FAC3703 SUMMARY NOTES . Definition of government grants 
 Categories 
• Asset-based grants 
• Income-based grants 
• Grants related to loans 
 Tax 
• Current 
• Deferred 
 Repayment 
 Disclosure 
 SIC 10 – No specific relation to operating 
activities 
Government Grants - Definition: 
Government assistance 
Transfer of resources to entity 
Past/future compliance 
Certain conditions linked to activities of entity 
Categories: Asset-base...
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