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ACCA FInancial reporting study note

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Nội dung chi tiết: ACCA FInancial reporting study note

ACCA FInancial reporting study note

ACCA —FINANCIAL REPORTINGSTUDY NOTES0TABLE OF CONTENTSSr.#TopicPage#1Conceptual and regulatory framework32IAS 1 Presentation of Financial Statements14

ACCA FInancial reporting study note 43Companies - Basic adjustments184IAS 16 Property, Plant and Equipment225IAS 38 Intangible Assets306IAS 36 Impairment of Assets387IAS 40 Investment Pr

operty458IAS 2 Inventories509IAS 41 Agriculture5310IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors5611IAS 23 Borrowing Costs6112 ACCA FInancial reporting study note

Financial instruments6413IAS 37 Provisions, Contingent Liabilities and Contingent Assets8214IFRS 16 Leases8815IFRS 13 Fair Value Measurement9716IAS 20

ACCA FInancial reporting study note

Accounting for Government Grants and Disclosure of Government Assistance10217IAS 10 Events after the Reporting Period10618IAS 12 Income Taxes10919IFR

ACCA —FINANCIAL REPORTINGSTUDY NOTES0TABLE OF CONTENTSSr.#TopicPage#1Conceptual and regulatory framework32IAS 1 Presentation of Financial Statements14

ACCA FInancial reporting study note inued Operations13722IAS 21 The Effects of Changes in Foreign Exchange Rate14223IAS 33 Earnings per Share14424Consolidated Financial Statements15525Co

nsolidated statement of financial position15826Consolidated statement profit or loss and other comprehensive income16627Investments in associates16928 ACCA FInancial reporting study note

Disposal of investment172

ACCA —FINANCIAL REPORTINGSTUDY NOTES0TABLE OF CONTENTSSr.#TopicPage#1Conceptual and regulatory framework32IAS 1 Presentation of Financial Statements14

ACCA —FINANCIAL REPORTINGSTUDY NOTES0TABLE OF CONTENTSSr.#TopicPage#1Conceptual and regulatory framework32IAS 1 Presentation of Financial Statements14

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