Study notes FAC4863 Applied Financial Accounting I at University of South Africa (Unisa)

Here are the best resources to pass FAC4863 Applied Financial Accounting I at University of South Africa (Unisa). Find FAC4863 Applied Financial Accounting I study guides, notes, assignments, and much more.

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IAS 37: Provisions, Contingent Liabilities and Contingent Assets (SAICA ITC and CTA)
(1)
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- Disclosure - Definition and application of a provision - Contingent Liability definition and application - Contingent Asset definition and application - Reimbursements - Future operating losses - Onerous Contract (including diagram) - Restructuring

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  • by megangallichan • 
  • uploaded  27-11-2019
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IFRS 16: Leases (SAICA ITC and CTA)
(2)
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- Journals: Lessee - Calculations: Lessee - Disclosure: Lessee - Lessee: VAT financing journals and calculations (including tax effect) - Lease modification diagram - Lease modifications for short-term lease - Operating lease journals for lessee - Theory on identifying, measuring and recording a lease (including tax effects) - Journals: Lessor - Disclosure: Lessor - Manufacturer/Dealer Lessor Journals - Operating lease journals for lessor - Disclosure for operating lease: Lessor - Extra Not...

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  • by megangallichan • 
  • uploaded  26-11-2019
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IFRS 5: Non-Current Assets Held for Sale and Discontinued Operations (SAICA ITC and CTA)
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- Disclosure for Non-Current Assets Held for Sale - Disclosure for Discontinued Operations - Journals for an asset group impaired before held for sale - Journals for an asset group impaired after held for sale and an asset withdrawn from the asset group - Journals for non-current assets held for distribution - Calculations for impairment on a disposal group

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  • by megangallichan • 
  • uploaded  25-11-2019
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IAS 16: Property, Plant and Equipment (SAICA ITC and CTA)
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The notes contain: - Disclosure for Property, Plant and Equipment - Initial Costs - Subsequent Costs, including: costs of day-to-day servicing, replacement components and inspection costs - IFRIC 1: Dismantling/Decommissioning Costs, inlcuding journals - Calculation for the change in useful life/residual value - Elements of Cost - Items that are not elements of cost - Abnormal credit terms, including journals - Measurement after recognition - Tip on how to lay out calculations containing m...

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  • by megangallichan • 
  • uploaded  21-11-2019
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