Ridingmatt
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IFRS 2 Share based payments
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!
- Summary
- • 2 pages •
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!
IFRS 13 Fair value
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!
- Summary
- • 2 pages •
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!
Financial instruments
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!
- Summary
- • 4 pages •
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!
Changes in accounting estimates, policies and correction of errors
An intro to IAS 8. Clear, distinctive analysis of the key differences between a change in policy, estimate and errors. Examples included.
- Summary
- • 2 pages •
An intro to IAS 8. Clear, distinctive analysis of the key differences between a change in policy, estimate and errors. Examples included.
IAS 40 Investment Property
A short, concise document written to explain more about the ins and outs of IAS 40 Investment property. Please enjoy!
- Summary
- • 1 pages •
A short, concise document written to explain more about the ins and outs of IAS 40 Investment property. Please enjoy!
Accounting for inventory notes
Presenting both an in-depth and light hearted discussion on the fundamentals of inventory valuation. Including but not limited to overhead allocation, fifo vs weighted average and periodic vs perpetual inventory systems. Primarily intended for beginner to intermediate level.
- Summary
- • 3 pages •
Presenting both an in-depth and light hearted discussion on the fundamentals of inventory valuation. Including but not limited to overhead allocation, fifo vs weighted average and periodic vs perpetual inventory systems. Primarily intended for beginner to intermediate level.
Intangible assets summary
Presenting a concise summary of the most important elements of Intangibles by focussing on the definition mainly, real world phenomena and much much more. The notes are primarily intended for a beginner to intermediate level.
- Summary
- • 3 pages •
Presenting a concise summary of the most important elements of Intangibles by focussing on the definition mainly, real world phenomena and much much more. The notes are primarily intended for a beginner to intermediate level.
Property, Plant and equipment summary
Presenting a concise summary of the most important elements of Property, Plant and equipment (PPE) describing depreciation, the PPE definition and the 2 models (cost and revaluation) employed to recognize PPE. The notes are primarily intended for a beginner to intermediate level.
- Summary
- • 3 pages •
Presenting a concise summary of the most important elements of Property, Plant and equipment (PPE) describing depreciation, the PPE definition and the 2 models (cost and revaluation) employed to recognize PPE. The notes are primarily intended for a beginner to intermediate level.