This package includes summaries of sections dealt with in FRK300. So far it includes IFRS 15, IAS 16, IAS 12 and IAS 38, but more will be uploaded soon. These summaries are made from a combination of information from the textbook (Introduction to IFRS), lecturer notes/slides as well as my own inpu...
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This is a summary of Income Tax Expense as it is taught in FRK300. The summary is made up of a combination of sources - Introduction to IFRS, lecture slides, lecture notes and personal notes. This summary contains: deferred tax, current tax, income tax expense note (and tax rate reconciliation). Thi...
Aperçu 2 sur 9 pages
Ajouter au panierThis is a summary of Income Tax Expense as it is taught in FRK300. The summary is made up of a combination of sources - Introduction to IFRS, lecture slides, lecture notes and personal notes. This summary contains: deferred tax, current tax, income tax expense note (and tax rate reconciliation). Thi...
This is a summary of intangible assets (IAS 38) as it is taught in FRK300. The requirements for this section is to be able to identify, measure and properly disclose intangible assets in accordance with IAS 38. This document summarizes the measurement as well as gives an example of required disclosu...
Aperçu 1 sur 3 pages
Ajouter au panierThis is a summary of intangible assets (IAS 38) as it is taught in FRK300. The requirements for this section is to be able to identify, measure and properly disclose intangible assets in accordance with IAS 38. This document summarizes the measurement as well as gives an example of required disclosu...
Revaluation Model is a type of measurement model available to certain assets (usually land) within the scope of IAS 16. This summary combines lecture notes, Introduction to IFRS and personal notes in order to outline how to measure and disclose revaluation surpluses and deficits. This summary contai...
Aperçu 1 sur 2 pages
Ajouter au panierRevaluation Model is a type of measurement model available to certain assets (usually land) within the scope of IAS 16. This summary combines lecture notes, Introduction to IFRS and personal notes in order to outline how to measure and disclose revaluation surpluses and deficits. This summary contai...
This is a detailed summary of everything you need to know about IFRS 15 in order to easily pass any question on it in tests/exams. Included in this summary is tips on the answering structure for questions in this section, as well as general journal entries that you need to be aware of. Ensure that,...
Aperçu 2 sur 7 pages
Ajouter au panierThis is a detailed summary of everything you need to know about IFRS 15 in order to easily pass any question on it in tests/exams. Included in this summary is tips on the answering structure for questions in this section, as well as general journal entries that you need to be aware of. Ensure that,...
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