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 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
ACCA Mock Exams For December 2017, and solve them before appearing for the final exam. ACCA Mock Exams For December 2017 should be solved before going for the final attempt and after the complete preparation.
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 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.
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
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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 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,