Month: January 2018

Elements of the Financial Statements

The Elements of Financial Statements  The qualitative characteristics are applicable to all information contained in the financial statements. The following elements of the financial statements will be considered separately: Assets  Liabilities  Equity  Income Expenses.

Download ACCA P1 Short Notes 2018 by Sir Haris Hanif

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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 8 Accounting Policies are the principles and rules applied by an entity which specify how transactions are reflected in the financial statements. Where a standard exists in respect of a transaction, for example, IAS 8 Accounting Policies and estimates, the accounting policy is determined by applying that standard.

IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations

IFRS 5 Non-current Assets Held for Sale IFRS 5 Non-current Assets Held for Sale and Discontinued Operations says that a discontinued operation is a component of an entity that has been sold, or which is classified as held for sale, and which is: a separate line of business (either in terms of operations or location) part of

CFA Level 1 Study Material 2018 Free Download

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