Ias ifrs - Guides d'étude, Notes de cours & Résumés

Samenvatting Externe Verslaggeving voor Accountants (EVAC), welke in de Post master van Nyenrode wordt gegeven. Deze samenvatting bevat alle lesstof + verschillende voorbeelden. De volgende onderwerpen komen aan bod: 1.1. Opbrengstverantwoording (IFRS 15) 1.2. Financiële instrumenten (IFRS 9) 1.3. Lease (IFRS 16) 1.4. Vastgoedbelegging (IAS 40) 1.5. Kasstroomoverzicht (IAS 7) 1.6. Kapitaalbelangen / consolidatie (IFRS 10, 11, 12 en IAS 28) 1.7. Business combinations (IFRS ...

This is a summary of the IAS + IFRS in this module

IAS 37 Study Provisions, Contingent Liabilities and Contingent Assets Exam False - ANSWERSThis Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except: (a) those not resulting from executory contracts, except where the contract is onerous; and (b) [deleted] (c) those covered by another Standard. par. 1 False - ANSWERSThis Standard does not apply to financial instruments (except guarantees) that are within the sco...

IAS 40 (Investment Property) Exam Questions & Answers 2024/2025 True - ANSWERSThe objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements. par. 1 True - ANSWERSThis Standard shall be applied in the recognition, measurement and disclosure of investment property. par. 2 False - ANSWERSThis Standard applies to: (a) biological assets related to agricultural activity (see IAS 41 Agriculture and IAS 16 Property, ...

IAS & IFRS Exam Questions & Answers 2024/2025 IAS 1 - ANSWERSPresentation of Financial Statements IAS 2 - ANSWERSInventories IAS 3 - ANSWERSConsolidated financial statements IAS 4 - ANSWERSDepreciation accounting IAS 7 - ANSWERSCash flow statements IAS 8 - ANSWERSAccounting Policies, Changes in Accounting Estimates and Errors IAS 9 - ANSWERSAccounting for R&D IAS 10 Events after the Reporting Period - ANSWERS1. Adjusting event--> CHANGE the accounts 2. Non-adjusting...

FAC2601 ASSIGNMENT 3 SEMESTER 2 2024 Answer the following multiple-choice questions. Indicate your choice by selecting only one option from the four options given for each question answered. Round off all calculations to the nearest Rand or 2 decimal %, where applicable. Use the following information to answer questions 20: Byde Ltd acquired 3,500 shares in Nikola Ltd at a price of R9.00 per share on 1 July 2023. The shares are part of a long-term investment portfolio. Transaction cos...

De hoorcollege slides uitgetypt inclusief alles wat erbij is verteld tijdens de hoorcolleges. Ook alle IFRS/IAS referenties meegenomen.