Lisapopp09
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Accounting policies, estimates and errors
What happens when there is a change in accounting policies? What do we have to do with our financial statements? What if we make errors and recognise it in a period later?
- Summary
- • 7 pages •
What happens when there is a change in accounting policies? What do we have to do with our financial statements? What if we make errors and recognise it in a period later?
Non-current Assets held for sale
What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
- Summary
- • 5 pages •
What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
Impairment of assets
What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
- Summary
- • 4 pages •
What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
Intangible assets
Explanation of intangible assets, what they are and what goodwill is
- Summary
- • 2 pages •
Explanation of intangible assets, what they are and what goodwill is
Property, Plant and Equipment (PPE)
How do we write down PPE in our financials statements, how do we recognise it, how do we calculate depreciation, etc.
- Summary
- • 4 pages •
How do we write down PPE in our financials statements, how do we recognise it, how do we calculate depreciation, etc.
Regulatory framework for international accounting
Short explanation of the differences between IFRS, IAS, and US-GAAP
- Summary
- • 2 pages •
Short explanation of the differences between IFRS, IAS, and US-GAAP
Risk and return
Measuring risk and measuring the losses and gains of investments
- Summary
- • 2 pages •
Measuring risk and measuring the losses and gains of investments
Time Value of Money
Basic formulas to calculate the time value of money And explaining cash flows
- Summary
- • 6 pages •
Basic formulas to calculate the time value of money And explaining cash flows
Ratios for financial analysis
This document summarises and explains the most important ratios to do a financial analysis
- Summary
- • 6 pages •
This document summarises and explains the most important ratios to do a financial analysis