Category: IFRS

Latest ACCA DipIFR Book and Exam Kit 2019

Latest ACCA DipIFR Book and Exam Kit 2019  At the end of this post, you will find the download link of Latest ACCA DipIFR Book and Exam Kit 2019 in the pdf format. These, ACCA DipIFR Book and Exam Kit 2019 will help you to prepare for your upcoming exams. Students must know that these

Summaries of IAS and IFRS

Summaries of IAS and IFRS Dear students as you know that remembering all IAS and IFRS is a very difficult task. For this, we need Summaries of IAS and IFRS to revise them in a short period of time. We have found two IAS and IFRS summaries by different firms for you to revise accounting

IFRS 13 Fair Value Measurement

IFRS 13 (Fair value measurement) Australian Accounting Standard Board released AASB 13 Fair value Measurement in September 2011 following the release of IFRS 13 fair value measure by IASB, this thing represent the IASB project to make in line the IFRS and the US GAAP with just minor exceptions. This standard tells that how companies

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

LSBF ACCA Exam Tips for December 2017

LSBF ACCA Exam Tips for December 2017 ACCA F5 Performance Management Sections A and B: Costing methods (ABC, throughput & lifecycle) and decision making (Relevant costing, linear programming, and uncertainty), Budgeting and performance evaluation Section C: Non – Financial Measures (Building Blocks & Balanced scorecard) and advanced variances. LSBF ACCA Exam Tips for December 2017

IFRS 2 Share Based Payments

IFRS 2 Share Based Payments Introduction IFRS 2 Share Based Payments has become increasingly common. Share-based payment occurs when an entity buys goods or services from other parties (such as employees or suppliers) and: settles the amounts payable by issuing shares or share options, or incurs liabilities for cash payments based on its share price.

Framework for Financial Reporting

A Framework for Financial Reporting is a set of theoretical principles and concepts that underlie the preparation and presentation of financial statements. If no conceptual framework existed, then it is more likely that accounting standards would be produced on a haphazard basis as particular issues and circumstances arose. Framework for Financial Reporting helps in the preparation

ACCA Global Wall

ACCA Global Wall ACCA Global Wall is the only website, which provides you latest study material regarding ACCA and other Accounting Related articles too. In Future, we will provide you more articles about IAS, IFRS and how to pass ACCA in the First Attempt. If you have any latest material you can share with me,

IFRS 5 Non Current Assets Held for Sale

IFRS 5 Non Current Assets Held for Sale IFRS 5 Non Current Assets Held for Sale and Discontinued operations give us guidelines that how entities should account for the non-current asset held for sale and discontinued operations. according to IFRS 5 Non Current Assets Held for Sale, assets held for the in the financial statements

Consolidated Financial Statements AASB 10

Consolidated Financial Statements Consolidated Financial Statements AASB 10 has a revised definition of control, this will help to all the entities to find out that control exists or not. Consolidated Financial Statements This will mostly help when the percentage is 50 % or less. This will note the direct activities which can affect the returns,