Financial Accounting 379
Stellenbosch University (SUN)
Here are the best resources to pass Financial Accounting 379. Find Financial Accounting 379 study guides, notes, assignments, and much more.
Summary
Comprehensive IFRS 9 Financial Instruments Summary – Clear and Exam-Ready
This detailed IFRS 9 Financial Instruments summary provides a structured and easy-to-understand breakdown of key concepts related to the classification, measurement, and impairment of financial assets and liabilities. Perfect for students aiming to master IFRS 9 concepts efficiently and excel in exams. What’s Included: Link to IAS 32: Explanation of how IFRS 9 builds on IAS 32 in classifying financial instruments. Financial Asset Classification: Covers the various classifications under IF...
AccountingStudent
Summary
Comprehensive IFRS 3 Business Combinations Summary – Exam-Ready & Concise
PopularThis detailed IFRS 3 Business Combinations summary provides a structured and practical guide to understanding the acquisition method, measurement principles, and consolidation process. Designed for accounting students and professionals preparing for exams or needing a quick reference to IFRS 3 concepts. What’s Included: Acquisition Method (4-Step Approach): Identifying the acquirer. Determining the acquisition date. Recognizing and measuring identifiable assets, liabilities, and non-c...
AccountingStudent
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Financial Accounting 379 (FinAcc 379) detailed summaries
Detailed and complete FinAcc 379 summaries. The only summaries you will need for the year! These summaries were compiled using lecture slides, class notes, examples, question handouts and the Annotated IFRS Standards. Pass FinAcc with flying colors with these notes!
AccountingStudent
Summary
Detailed IFRS 5 Summary - Non-Current Assets Held for Sale and Discontinued Operations
This summary outlines the key points of IFRS 5, covering the classification and measurement of non-current assets held for sale and discontinued operations: Scope & Classification: Discusses which non-current assets and disposal groups are included, as well as criteria for classifying assets held for sale. Measurement: Explains how assets should be measured at the lower of carrying amount or fair value less costs to sell. Presentation: Provides insights on the presentation of discontinued o...
AccountingStudent
Summary
Detailed IFRS 16 - Leases Summary
This concise summary covers the key points of IFRS 16, focusing on lease accounting for both lessees and lessors. It explains: Lessees: Recognition of lease liabilities, right-of-use (ROU) assets, depreciation, interest expenses, and tax considerations. Includes simplified approaches for short-term leases and low-value assets. Lessors: Distinction between operating and finance leases, and how to account for future lease receivables. Tax Treatment: Overview of tax implications, including ded...
AccountingStudent
Summary
IAS 21 Foreign Operations Summary - Detailed and concise
This Foreign Operations summary covers key IFRS concepts related to foreign currency transactions and translations. It includes practical guidance on functional currency, translation methods, and consolidation adjustments—ideal for exam preparation and practical use. What’s Included: Normal Foreign Currency Translation Reserve (FCTR): Treatment and adjustments. Goodwill & Revaluation: Handling foreign currency effects on business combinations. Intragroup Transactions: Eliminations and ...
AccountingStudent
Summary
Detailed Change in Ownership Summary – Consolidated Financial Statements Explained (Part 1 & 2)
This Change in Ownership summary provides a concise yet comprehensive guide on how changes in shareholding affect consolidated financial statements. It covers essential topics such as partial disposals, step acquisitions, and equity adjustments—ideal for students preparing for exams and professionals applying IFRS 10 and IAS 27. What’s Included: Impact on Consolidated Financial Statements: Statement of Financial Position (SFP), Statement of Comprehensive Income (SCI), and Statement of...
AccountingStudent
Summary
Detailed IAS 28 Investments in Associates Summary – Exam-Ready & Practical
This detailed IAS 28 Investments in Associates summary provides a structured and practical approach to understanding the application of the equity method, recognition of significant influence, and accounting for transactions with associates. Ideal for accounting students preparing for exams and professionals seeking a clear understanding of IAS 28 principles. What’s Included: Key Concepts: Definition of an associate and the significance of the 20% ownership rule. Explanation of signifi...
AccountingStudent
Summary
Complete Group Statements – Intragroup Transactions Summary | Easy & Exam-Ready
This well-structured Group Statements – Intragroup Transactions summary provides an in-depth analysis of key consolidation principles and adjustments required when preparing group financial statements. Perfect for accounting students who need a concise yet comprehensive resource for tackling exam questions and assignments related to intragroup transactions. What’s Included: Recap of Group Consolidation Basics: Acquisition of shares and the treatment of investments in subsidiaries. An...
AccountingStudent
Summary
IAS 32 - Financial Instruments Summary
This is a basic summary on the concepts of Financial Instruments
laurenabrahams
Summary
IAS 12 - Income Taxes Beginner Summary
IAS 12 - Income Taxes Beginner Summary
laurenabrahams
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fin acc 378 (3rd year notes)
these are all the notes I have made for majority of the sections for the whole year. I achieved 73% for my final fin acc exam using these notes.
Talizamazoue
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FinAcc Term 4 Notes bundle
Save: R140 by buying in bulk!! Bundle includes notes for: IAS 21 Assets IFRS 16 IFRS 5
lexishtein
Summary
IFRS 16 Leases
Leases notes: Lessee & Lessor summarised, including theory questions and question examples done with working out
lexishtein
Summary
FinAcc 3rd year - ASSETS
All asset notes in one place: IAS 2 - Inventories IAS 16 - PPE IAS 36 - Impairment of assets IAS 38 - Intangible assets IAS 40 - Investment Property Summarised information with additional examples and explanations as well was class questions and answers
lexishtein
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Changes of ownership integrated with consolidated statement of cash flows
This bundle comprises of all the scenarios of changes in ownerships as well as the effects on the statement of cash flows. Step by step guides and examples of how to do all sections independently as well as integrated examples and steps
Talizamazoue
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Financial Accounting 379
A complete summary of modules that make up the FinAcc 379 course for third year BAcc
stelliesaccounting
Summary
IAS 8 Changes in Accounting estimates, accounting policy and errors
Summary of IAS 8 Changes in Accounting estimates, accounting policy and errors for third year BAcc course
stelliesaccounting