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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...
sm saimon -
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...
sm saimon -
January 17, 2025
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Reporting the financial performance of a range of entities (C6)
Impairment of Financial Assets under IFRS 9 IFRS 9 Financial Instruments , issued in its final form in July 2014, replaced IAS 39 Financial ...
sm saimon -
January 15, 2025
Reporting the financial performance of a range of entities (C5)-IFRS 13
IFRS 13-Fair Value Measurement Definition and Scope IFRS 13 defines fair value as the price at which a market participant can sell an asset ...
sm saimon -
January 15, 2025
Reporting the financial performance of a range of entities (C4)-IFRS2
IFRS 2: Share-based Payment Overview IFRS 2 applies when a company: Receives goods or services in exchange for its equity instruments (e.g....
sm saimon -
January 14, 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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