Thabisostu2021
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Changes in estimates, accounting policies and correction of errors
This document entails key concepts under changes in estimates, accounting policies and correction of errors and its disclosures. It also includes examples on changes in estimates.
- Book
- Summary
- • 7 pages •
This document entails key concepts under changes in estimates, accounting policies and correction of errors and its disclosures. It also includes examples on changes in estimates.
Groups and Consolidations
This document covers group financial statements and is extensively filled with examples on consolidating financial statements using the pro-forma journal entry method. It also covers aspects of control and the related requirements you need to take into account to determine whether a parent controls a subsidiary
- Book
- Summary
- • 33 pages •
This document covers group financial statements and is extensively filled with examples on consolidating financial statements using the pro-forma journal entry method. It also covers aspects of control and the related requirements you need to take into account to determine whether a parent controls a subsidiary
Financial Instruments
This documents provides a summary of the key concepts under financial instruments such as financial assets, financial liabilities, amortized cost, etc. Examples on financial assets and financial liabilities are also given with calculations and journal entries.
- Book
- Summary
- • 9 pages •
This documents provides a summary of the key concepts under financial instruments such as financial assets, financial liabilities, amortized cost, etc. Examples on financial assets and financial liabilities are also given with calculations and journal entries.
Leases (IFRS 16)
This document contains a summary of the key concepts under leases (IFRS 16) with a focus on lessee accounting and provides a comprehensive example with the solution and calculations
- Book
- Summary
- • 5 pages •
This document contains a summary of the key concepts under leases (IFRS 16) with a focus on lessee accounting and provides a comprehensive example with the solution and calculations
Provision, contingencies and events after the reporting period
This document offers a summary of key concepts regarding provisions, contingencies and events after the reporting period. Brief examples are included with calculations as further clarity
- Book
- Summary
- • 7 pages •
This document offers a summary of key concepts regarding provisions, contingencies and events after the reporting period. Brief examples are included with calculations as further clarity
Financial Instruments