International Accounting and Controlling

Technische Hochschule Deggendorf

Here are the best resources to pass International Accounting and Controlling. Find International Accounting and Controlling study guides, notes, assignments, and much more.

All 11 results

Sort by:

Taxation in financial statements

Summary

Taxation in financial statements
-

-

-

4

July 2022

2020/2021
How do we present taxes in financial statements? What are deferred taxes and why do they occur?
lisapopp09
$5.99 More Info

Provisions

Summary

Provisions
-

-

-

3

July 2022

2020/2021
How to recognise provisions, types of provisions, measurement of provisions
lisapopp09
$5.99 More Info

Financial instruments

Summary

Financial instruments
-

-

-

7

July 2022

2020/2021
What are financial instruments? How can we measure financial assets? Compound financial instruments, hybrid forms
lisapopp09
$9.99 More Info

Inventories and construction contracts

Summary

Inventories and construction contracts
-

-

-

7

July 2022

2020/2021
How can we calculate the cost of inventories? What is the net realisable value and how do we calculate it? What is the value added tax? Construction contracts and how to recognise contract revenues and expenses
lisapopp09
$9.99 More Info

Leases

Summary

Leases
-

-

-

4

July 2022

2020/2021
Classification of leases , accounting for different kinds of leases, calculation of present value , two methods to calculate the finance charge (Interest that has to be paid)
lisapopp09
$7.99 More Info

Accounting policies, estimates and errors

Summary

Accounting policies, estimates and errors
-

-

-

7

July 2022

2020/2021
What happens when there is a change in accounting policies? What do we have to do with our financial statements? What if we make errors and recognise it in a period later?
lisapopp09
$10.99 More Info

Non-current Assets held for sale

Summary

Non-current Assets held for sale
-

-

-

5

July 2022

2020/2021
What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
lisapopp09
$8.49 More Info

Impairment of assets

Summary

Impairment of assets
-

-

-

4

July 2022

2020/2021
What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
lisapopp09
$8.49 More Info

Intangible assets

Summary

Intangible assets
-

-

-

2

July 2022

2020/2021
Explanation of intangible assets, what they are and what goodwill is
lisapopp09
$3.99 More Info

Property, Plant and Equipment (PPE)

Summary

Property, Plant and Equipment (PPE)
-

-

-

4

July 2022

2020/2021
How do we write down PPE in our financials statements, how do we recognise it, how do we calculate depreciation, etc.
lisapopp09
$7.99 More Info