Over 113 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. All listed companies in the European Union (EU) have to prepare consolidated company accounts that comply with IFRS. It also affects associates and subsidiaries of EU-list...
Having spent 8 intensive days of studying, participants have received their program completion diplomas and are now preparing to take the exam. We wish them luck and all the best in future career endeavours! My IFRS knowledge has increased. This program is very useful for me. Teaching method b...
DipIFRS course is a strong, internationally acclaimed benchmark IFRS course from the ACCA(UK). Target Learners: This is for the professionals: Who want certified knowledge of IFRS Who do not have knowledge of IFRS Accountants who need to migrate to their IFRS compliant new accounting standards ...
None of the intangible assets of Beta would have qualified for recognition under IFRS, either at 1 October 2009 or 30 September 2010. The financial statements of Beta that are given in this question are prepared 2 under local accounting standards. The carrying value of the intangible assets in...
Study Material for IFRS diploma exam - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
IFRS Sustainability Disclosure Standards Interactions between sustainability reporting frameworks Analysis of sustainability reports Sustainability and the financial statements Certificate in Sustainability Assurance This Certificate focuses on the principles, frameworks, and processes involved in sustainability assurance...
Alpha Gamma Amount in inventory at 31 March 2011 31 March 2010 $000 $000 3,600 2,100 2,700 Nil Note 5 – Equity investments At 1 April 2010 Alpha had two equity investments that it designated as fair value through other comprehensive income in accordance with IFRS 9 Financial Instruments....
Please give me a brief description of each one of these, highlighting their role in the standard setting process. (8 marks) Issue (c) I'm unclear about the practicalities of adopting IFRS in the year ending 30 September 2012. I've heard that we need to start with the opening IFRS ...
5 Omega prepares financial statements under International Financial Reporting Standards (IFRS). In the two-year period ended 31 March 2010 the following events occurred: (a) On 1 October 2008 Omega began the construction of a new factory. Costs relating to the factory were as follows: Details ...
IFRS Sustainability Disclosure Standards Interactions between sustainability reporting frameworks Analysis of sustainability reports Sustainability and the financial statements Certificate in Sustainability Assurance This Certificate focuses on the principles, frameworks, and processes involved in sustainability assurance...