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FAC3764 Assessment 9 due 10 October 2023
- Exam (elaborations) • 12 pages • 2023
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This document contains the solution to FAC374 assessment 9 due 10 October 2023, using this document as guideline will ensure that you get 90% plus.
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IAS 16 Property, plant and equipment
- Summary • 15 pages • 2024
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A summary of the important definitions in IAS 16, the initial and subsequent measurement of property, plant and equipment on the cost model and the revaluation model, the elements of cost, methods of depreciation, impairment, derecognition, presentation and disclosure of PPE and how to account for changes in the fair value of PPE.
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Accounting semester 1
- Package deal • 10 items • 2024
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Contains summaries of the following:
The conceptual framework, IAS 1, IAS 2, IAS 16, IAS 19, IAS 36, IAS 38, IAS 40 and IFRS 16 according the the learning outcomes for each study unit.
Textbook: Gripping GAAP 2024/2025 edition
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IFRS 16 Leases
- Summary • 13 pages • 2024
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A summary of important definitions, lease payments, discount rates, recognition, initial and subsequent measurement of leases from respectively the lessee's and the lessors point of view.
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IAS 40 Investment properties
- Summary • 11 pages • 2024
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A summary of the definition, recognition, initial and subsequent measurement, the rebuttable presumption and disclosure of investment property as well as how to account for transfers to and from the cost model and the fair value model.
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IAS 8 Accounting policies, estimates and errors
- Summary • 11 pages • 2024
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A summary of the disclosure standard IAS 8; accounting policies and how to disclose a change in accounting policy, how to disclose changes in accounting estimates and calculate the effect thereof in prior and current financial years and how to correct different types of errors and disclose them
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The conceptual framework for financial reporting
- Summary • 10 pages • 2024
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A summary of the conceptual framework for financial reporting. Includes the objective, the fundamental qualitative and enhancing qualitative characteristics, the elements, recognition, presentation, disclosure and the going concern assumption. The document consists of an in depth summary as well as a shorter summary of this chapter.
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IAS 12 Taxation: Various types, current income tax and deferred tax
- Summary • 7 pages • 2024
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A summary of different types of taxes, current income tax (calculation, taxable vs accounting profits, temporary and permanent differences, provisional tax payments, presentation and disclosure) and deferred tax (definitions, measurement on the income statement method and the balance sheet method, calculation of the tax base of an asset and a liability, creating deferred tax assets and liabilities and presentation of deferred tax)
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IAS 1 Presentation of financial statements
- Summary • 9 pages • 2024
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A summary of the objective, purpose and general features of financial statements as well as a summary of the contents of the statement of financial position and the statement of other comprehensive income (the nature and function methods)
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IAS 38 Intangible assets
- Summary • 8 pages • 2024
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A summary of the definition, elements of the definition, initial and subsequent measurement (amortization and impairment), recognition and disclosure of investment property in terms of IAS 38
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