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...
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...
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 explain the process for me, including any additional disclosures we need to make in the first set of financial statements prepared under IFRS. (6 marks) Required: Prepare a response to the three issues raised by the director. Note: The mark allocation is shown against each of the ...
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...
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 ...
Alpha adopted IFRS 3 in its financial statements for the first time in the current year. Accordingly the goodwill on consolidation of Gamma was reviewed for impairment at 31 March 2005. Gamma was viewed as a single cash-generating unit that at 31 March 2005 had a value in use of $24 ...