Accounting 2nd Year

North-West University (NWU)

Here are the best resources to pass Accounting 2nd Year. Find Accounting 2nd Year study guides, notes, assignments, and much more.

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Summary

Investment Property (IAS40)
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8

May 2026

2025/2026
- Definition of investment property - Ways to account for property - What is investment property? - Joint use and separate classification - Ancillary services - Initial measurement - Initial cost - Subsequent measurement (cost vs revaluation model) - Fair value when unable to measure FV - Transfers
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Summary

Property, Plant and equipment (IAS16)
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5

May 2026

2025/2026
- Definition of Property, plant and equipment - Initial measurement - Subsequent measurement - Depreciation and residual value - Impairments - Revaluation Model calculation
Chloetanner
$5.46 More Info

Summary

IFRS 18 and Conceptual Framework
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15

May 2026

2025/2026
Conceptual framework defined including - Definitions of asset, liability, income and expenses. This includes fundamental qualitive characteristics and enhancing characteristics, measurement and presentation and disclosure. IFRS 18 includes statement of profit or loss and other comprehensive income, statement of financial position, statement of changes in equity. Steps to distinguish between financing, investing and operating category
Chloetanner
$7.71 More Info