ASSIGNMENT 03 SOLUTIONS (SEMESTER
01 - 02) - 2021
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FAC3761/107/0/2021
Tutorial Letter 107/0/2021
International Financial Accounting
FAC3761
Year Module
Department of Financial Accounting
IMPORTANT INFORMATION:
This tutorial letter contains all the study material for learning units 9 to 11.
Please register on myUnisa, activate your myLife e-mail address, and make sure
that you have regular access to the myUnisa module website FAC3761-21-Y1
as well as your e-tutor group site.
Note: This is an online module and therefore the study material is available
on myUnisa. However, in order to support you in your learning
process, you will also receive some study material in printed format.
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CONTENTS
INTRODUCTION ....................................................................................................................... ii
LECTURERS AND CONTACT DETAILS ........................................................................................ ii
SAICA’S PRINCIPLES OF EXAMINATION LEVELS ..................................................................... iii
LEARNING UNIT 9 – IAS 38, INTANGIBLE ASSETS ................................................................... 1
LEARNING UNIT 10 – IAS 36, IMPAIRMENT OF ASSETS .......................................................... 43
LEARNING UNIT 11 – IFRS 5, NON-CURRENT ASSETS HELD FOR SALE AND
DISCONTINUED OPERATIONS ............................................................... 85
i
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