B.Com Chartered/Forensic accountancy

$24.79

Notes on semester 1 study units (ACCC272)

Package deal
• 8 items •
by Amieke •
uploaded 2025

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The conceptual framework for financial reporting • Summary
IAS 2 Inventories • Summary
IAS 23 Borrowing cost • Summary
IAS 16 Property, plant and equipment • Summary
IAS 38 Intangible assets • Summary
And more ….

IAS 8 Accounting policies, estimates and errors

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

Book
Summary
• 7 pages •
by Amieke •
uploaded 2025

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IAS 19 Employee benefits

A summary of short term employee benefits and the accounting treatment thereof

Book
Summary
• 3 pages •
by Amieke •
uploaded 2025

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IFRS 16 Leases

$4.34

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.

Book & Paket-Deal
Summary
• 6 pages •
by Amieke •
uploaded 2025

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IAS 36 Impairment of assets

A summary of the important definitions in IAS 36, the impairment test and indicator review, recoverable amount and disclosure. Includes an example with journal entries of different scenarios that can occur when an asset is impaired.

Book & Paket-Deal
Summary
• 3 pages •
by Amieke •
uploaded 2025

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IAS 40 Investment properties

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.

Book & Paket-Deal
Summary
• 11 pages •
by Amieke •
uploaded 2025

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IAS 38 Intangible assets

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

Book & Paket-Deal
Summary
• 4 pages •
by Amieke •
uploaded 2025

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IAS 16 Property, plant and equipment

$4.34

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.

Book & Paket-Deal
Summary
• 6 pages •
by Amieke •
uploaded 2025

i x

IAS 23 Borrowing cost

A summary of the definition, measurement and calculation of borrowing cost (IAS 23)

Book & Paket-Deal
Summary
• 3 pages •
by Amieke •
uploaded 2025

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IAS 2 Inventories

A summary of the definition, categories, measurement, systems, and net realisable value of inventory as well as the manufacturing cost and application rates and extended credit terms.

Book & Paket-Deal
Summary
• 4 pages •
by Amieke •
uploaded 2025

i x

The conceptual framework for financial reporting

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.

Book & Paket-Deal
Summary
• 5 pages •
by Amieke •
uploaded 2025

i x

Risk management and classification of risks

$4.96

A summary of the definitions of risk and risk management, classification of risks, global focus on operational risk, the risk management framework, strategy and process, operational risk management structures and culture. Risk identification and evaluation: procedures, mitigating controls and pillars of risk control.

Summary
• 8 pages •
by Amieke •
uploaded 2024

i x

North-West University • Chartered accountancy

Strategy implementation, control and evaluation

$5.89

A detailed summary of strategy implementation, the core components thereof, the role of leadership in the process, the characteristics of a strategic leader, the key actions and responsibilities of a leader, leadership styles. Strategic change: definition, types, issues, causes and managing resistance to change. Strategic evaluation and general points to consider, decisional techniques and the balanced scorecard.

Summary
• 10 pages •
by Amieke •
uploaded 2024

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North-West University • Chartered accountancy

IAS 12 Taxation: Various types, current income tax and deferred tax

$4.96

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)

Book
Summary
• 7 pages •
by Amieke •
uploaded 2024

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IAS 37 and IAS 10 Provisions, contingencies and events after the reporting date

A summary of the types of liabilities, recognition criteria, measurement and disclosure of contingent assets and liabilities according to IAS 37 and how to treat events after reporting date according to IAS 10

Book
Summary
• 3 pages •
by Amieke •
uploaded 2024

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Taxation: Natural persons

$7.44

Summaries about how natural persons are taxed. The tax framework, gross income definition and court cases, general deduction formula and court cases, income and expenditure.

Package deal
• 2 items •
by Amieke •
uploaded 2024

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Income and expenditure for individuals • Summary
Calculation of net tax payable for an individual • Summary

Calculation of net tax payable for an individual

$5.58

A summary of the tax base, tax rate structure and tax liability. The tax framework for individuals, rebates, gross income (definition and court cases), special inclusions and exempt income. Summarized according to the learning outcomes provided for this study unit.

Book & Paket-Deal
Summary
• 10 pages •
by Amieke •
uploaded 2024

i x

Income and expenditure for individuals

$4.34

A summary of the normal tax payable by a natural person, rebates, medical tax credits, taxation of married persons, minor children, contribution to retirement funds, Section 18A donations, assessed losses and ring-fencing of assessed losses and the suspect trade list.

Book & Paket-Deal
Summary
• 5 pages •
by Amieke •
uploaded 2024

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Close corporations, trusts and partnerships

$5.58

A summary according to the learning outcomes provided Close corporations: the nature thereof and its members, distinctive features, the Companies act of 2008, contributions and interest, acquisition and disposal of interest, duties of members, cession of membership, association agreement, advantages and disadvantages. Trusts: characteristics, structure, requirements, rights and obligations and types of trusts Partnerships: definitions, characteristics, legal nature, aggregate theory, types o...

Summary
• 11 pages •
by Amieke •
uploaded 2024

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North-West University • B.Com Chartered accountacy

GEAR271 Study unit 10 Planning of the audit

$3.72

A detailed summary of GEAR271 study unit 10 - Planning of the audit. Based on the learning outcomes for study unit 10. Includes a shorter summary for better understanding.

Summary
• 10 pages •
by Amieke •
uploaded 2024