Diploma in IFRS IFR are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. Diploma in IFR exam is conducted by ACCA London. Diploma in IFRS exam...
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...
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...
Currently, in over 115 countries it is mandatory for public limited companies to comply with IASs/ IFRSs. Realizing the emerging diversities and complexities in the world of accounting and the excessive use of IASs/ IFRSs in relation to its local and international applications, the Institute is ...
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....
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...
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...
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 ...
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...