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IFRS 3 (Revised)- Groups of Entities (D-2.2)
Goodwill and impairment Nature of Goodwill : Goodwill arises in group financial statements as it is tied to the net assets of an acquired su...
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January 22, 2025
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ACCA
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IFRS 3 (Revised)- Groups of Entities (D-1.2)
Goodwill and non-controlling interests (NCI) Key Points: Definition of Goodwill: Goodwill is an intangible asset that represents the exces...
sm saimon -
January 19, 2025
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Reporting the financial performance of a range of entities (C10)
Accounting for Cryptocurrencies 1. Introduction: The Challenge of Accounting for Cryptocurrencies Issue : Cryptocurrencies lack a specific ...
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January 18, 2025
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Reporting the financial performance of a range of entities (C8.2)
Definition and nature of a contract Existence of a Contract: A contract exists when an agreement between two or more parties creates enforc...
sm saimon -
January 18, 2025
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Reporting the financial performance of a range of entities (C8.1)
IFRS 15 Revenue from Contracts with Customers (Part 1) IFRS 15 requires revenue to be recognized when goods or services are transferred to c...
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January 17, 2025
Reporting the financial performance of a range of entities (C7)
Different Measurement Methods: 20 Key Points with Examples on Measurement Bases in Financial Reporting Two Broad Measurement Bases Historica...
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January 17, 2025
Reporting the financial performance of a range of entities (C3.3)
SBR Exam Deferred Tax Questions: Scope of Deferred Tax: 1. Property, Plant, and Equipment (PPE) Depreciation: Example: Accounting depreciat...
sm saimon -
January 07, 2025
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