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...
计算处置子公司利得(或亏损)(profit (or loss) on disposal of the subsidiary) 在合并利润表里,仅一行单独列报profit (or loss) for the year from discontinued operations(将上述1和2的金额加到一起) 在兔子的个别报表里,处置子公司的对价被错误地以全额计入投资收益(investment income)【即错误地做了Dr cas...
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 an investment entity has disposed of, or has lost control of, an investment in a subsidiary before the date of initial application of this IFRS, the investment entity is not required to make adjustments to the previous accounting for that subsidiary.如果投资实体在本准则实施初期已经处置或失去...
In addition to these basic reports, a company must give a summary of its accounting policies. The full report is often seen side by side with the previous report to show the changes in profit and loss.6 A parent company must create separate account reports for each of its subsidiary compani...
•IFRS3BusinessCombinations(asrevisedinJanuary2008)† •IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008)† •CostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate * (AmendmentstoIFRS1andIAS27)(issuedMay2008) •ImprovementstoIFRSs(issuedMay2008).† InNovember2008the...
•IFRS5Non-current Assets Held for Sale and Discontinued Operations (issued March 2004)•IFRIC1Changes in Existing Decommissioning, Restoration and Similar Liabilities (issued May 2004)•IFRIC4Determining whether an Arrangement contains a Lease (issued December 2004)•IFRS6Exploration for and ...
IFRS 11 AND IFRS 12) ISSUED IN JUNE 2012 APPROVAL BY THE BOARD OF INVESTMENT ENTITIES (AMENDMENTS TO IFRS 10, IFRS 12 AND IAS 27) ISSUED IN OCTOBER 2012 BASIS FOR CONCLUSIONS APPENDIX Previous Board approvals and dissenting opinions APPENDIX Amendments to the Basis for Conclusions on other IFR...
throughout IFRSs, including IAS 18 • Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) (issued May 2008) * • Improvements to IFRSs (issued May 2008) * • IFRIC 15 Agreements for the Construction of Real Estate (issued...
What is the accounting treatment of your investment? You need to classify it first, and then apply appropriate IFRS. Learn about more here!