SBR strategic bussiness study note international

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Nội dung chi tiết: SBR strategic bussiness study note international

SBR strategic bussiness study note international

SBR - STRATEGIC BUSINESS REPORTING (INT)STUDY NOTES11 p a g eTABLE OF CONTENTSThe conceptual and regulatory- framework for financial reporting4LAS 1 ■

SBR strategic bussiness study note international ■ Presentation of financial statements15IAS 16 - Property, plant and equipment18IAS 38 - Intangible assets25IAS 36 - Impairment of assets32IAS 40 - In

vestment property37IAS 2 - Inventories42IAS 41 - Agriculture45IAS 23 - Borrowing cost48IAS 20 ■ Government grants50IAS 8 - Accounting policies, Change SBR strategic bussiness study note international

s in accounting estimates and Errors53IAS 10 - Events after reporting date57IAS 37 - Provisions, Contingent liabilities and Contingent assets59IFRS 16

SBR strategic bussiness study note international

- Leases64IFRS 15 - Revenue from contract with customers72IFRS 13 - Fair value measurements79LAS 19 - Employee benefits84IFRS 2 - Share based payment

SBR - STRATEGIC BUSINESS REPORTING (INT)STUDY NOTES11 p a g eTABLE OF CONTENTSThe conceptual and regulatory- framework for financial reporting4LAS 1 ■

SBR strategic bussiness study note international tions138Financial Instruments142IFRS 9 Financial Instruments (Replacement of LAS 39)145IFRS 7 Financial Instrument Disclosures156IFRS 10 Consolidated

Financial Statements157Consolidated Statement of Financial Position160Consolidated Statement Profit or Loss and Other Comprehensive Income165LAS 28 In SBR strategic bussiness study note international

vestment in Associates167IFRS 11 Joint Arrangements170IFRS 12 Disclosure of Interests in Other Entities175Changes in Group Structures177LAS 21 The Eff

SBR strategic bussiness study note international

ects of Changes 111 Foreign Exchange Rates185

SBR - STRATEGIC BUSINESS REPORTING (INT)STUDY NOTES11 p a g eTABLE OF CONTENTSThe conceptual and regulatory- framework for financial reporting4LAS 1 ■