Financial reporting - Samenvattingen en Aantekeningen

Providing a summary of the examinable subjects of International Financial Reporting Standards (excluding Inventory and Consolidation), but includes: - Revenue recognition (IFRS 15) - PPE (IAS 16) - Intangible assets (IAS 38) - Impairment (IAS 36) - Business combinations (IFRS 3) - Income tax (IAS 12) - Share-based payments (IFRS 2) - Financial Instruments (IFRS 9)

In this summary the following papers/ chapters are summarized: Ghio, A. and R., Verona (2020). Chapters 1-3. The Evolution of Corporate Disclosure Insights on Traditional and Modern Corporate Communication, Springer Nature Switzerland AG 2020, Graham, J.R., C.R. Harvey and S. Rajgopal (2005). The Economic Implications of Corporate Financial Reporting, Journal of Accounting and Economics 40, 3–73, https://doi:10.1016/co.2005.01.002 Glazerman and Cohen (2020). “Non-Financial” Is a Misnom...

Summary of the slides

Summary of the course Financial Accounting and Reporting. Contains all lectures.

A summary of both articles from week 3 for the Managing Customer Experience and Value exam, RUG students. Articles summarized: Gupta, S., Lehmann, D. R., & Stuart, J. A. (2004). Valuing customers. Wiesel, T., Skiera, B., & Villanueva, J. (2008). Customer equity: an integral part of financial reporting. Summary of the other weeks are also available.

This document is a summary of the course 'Financial Accounting 3' (6013B0513Y) taught by Matthias Uckert at the University of Amsterdam. This entails a summary of the book 'Intermediate Accounting: IFRS Edition. Fourth edition' (ISBN: ) by Kieso, Weygandt & Warfield (2020). More specifically the following chapters are summarized: 16, 17, 19-22, 24.

Provides in-depth summary of chapter 11. topics include Types of Bonds, Bond Transactions, Long-Term Notes Payable, Effective-Interest Method of Bond Amortization, Straight-Line Amortization

Dit document betreft een samenvatting van alle college's en artikelen voor het vak Auditing Theory. Dit is een vak in de pre master Accountancy aan de Nyenrode Business Universiteit. Deze samenvatting bevat ook het nieuwe artikel van Asare (2012): Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis and Research Direections. Tot slot zijn voor alle artikelen de belangrijkste figuren met uitleg opgenomen. Met deze samenvatting heb ik mijn tentamen Auditing Theor...

Provides in-depth summary of chapter 9. topics include Determining the Cost of Plant Assets, Depreciation Methods (Straight-line, Units-of-activity, Declining-balance), Revaluation of Plant Assets, Plant Asset Disposals

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