IAS 40 Investment Property Part-3 ACCA Financial Reporting #acca #fr #f7 24:28 IAS 41 Biological Assets Inventories Part-2 ACCA Financial Reporting #fr #f 08:48 IFRS 3 Goodwill Part-1 ACCA Financial Reporting #acca #fr #f7 16:39 IFRS 5 Non current assets held for sale and discont...
An investment entity that, in accordance with IFRS 10, is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss shall disclose that fact.按照国际财务报告准则第10号(IFRS 10)要求将例外适用于合并并以公允价值计入...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复 14:37 ACCA F2 - Lecture 65 - Time Series Analysis - Multiplicative model 11:30 ACCA F2 - Lecture 66 - Time Series Analysis - Line of Best Fit 06:27 ACCA F2 - Lecture 67 - Investment Appraisal - ...
If the subsidiary that provides the investment-related services or activities is itself an investment entity, the investment entity parent shall measure that subsidiary at fair value through profit or loss. 如果投资主体的子公司本身不是投资主体,其主要目的和活动是提供与投资相关的服务或与投资主体的投资...
In the separate statement, the carrying amount of an investment in subsidiaries or in associates is compared with recoverable amount to determine impairment loss; in the consolidated statement, the impairment test regards identifiable assets and liabilities of the subsidiary or associate and, then, as...
The IFRS updates adoption in CAS are delayed. The IFRS updates adoption might not even happen at all. Such delays could become a serious challenge, especially for companies that promptly implement IFRS changes in all their subsidiary firms. ...
Many of the principles that are used for the application of the equity method are similar to the consolidation procedures described in IFRS 10 Consolidated Financial Statements. What is the basis of equity accounting on the initial recognition of an investment in an associate or a joint venture?
IFRSs for 2023 was published, the IASB has issued the following: • Amendments to IAS 7 and IFRS 7, 'Supplier Finance Arrangements' • Amendments to IAS 21, 'Lack of Exchangeability' • Amendments to IFRS 9 and IFRS 7, 'Amendments to the Classification and Measurement of Financial ...
To address this concern empirically, we examine the value relevance of private firms’ financial reporting around the adoption of IFRS by public firms in the United Kingdom. UK GAAP is known for being highly transparent (Bae et al. 2008); therefore differences in value relevance between UK ...
It’s all crystal clear that initially, you should use the spot exchange rate at the date of transaction for the translation. But here – what is the date of transaction? It is the dateon which the transaction first qualifies for recognitionin accordance with IFRS. ...