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Roaldcouwenberg

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Summary Intermediate Financial Accounting

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Discusses IFRS conceptual framework and how it manifests in contemporary financial reporting practices; Explains objectives of accounting information and theories governing accounting research; Discusses the concept of accruals and their information role in capital markets; Applies IFRS revenue recognition principle; Explains and applies fair value accounting; Applies IFRS for accounting for financial instruments, intangible assets, contingent liabilities, provisions, leases, income tax, others ...

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  •  • 35 pages • 
  • by roaldcouwenberg • 
  • uploaded  04-12-2018
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