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  3. University Of South Africa (Unisa)
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  5. Financial Accounting (FAC3764)

Summary

FAC3764 Summary

6 reviews
 312 views  24 purchases
  • Course
  • Financial Accounting (FAC3764)
  • Institution
  • University Of South Africa (Unisa)

Unlock the key to academic success with our comprehensive summary of FAC3764, meticulously crafted to elevate your understanding and boost your grades. This summary of FAC3764 from learning unit 1 to 11 is designed to save you time and enhance your learning experience.

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Document information

  • October 4, 2023
  • 30
  • 2023/2024
  • Summary

Subjects

  • fac3764

Written for

  • University of South Africa (Unisa)
  • Financial Accounting (FAC3764)
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6  reviews

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By: nicolemynhardt • 3 weeks ago

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By: christoventer2019 • 1 month ago

Notes are cut off on the right.

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By: nadinejvvhome • 1 month ago

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By: juansmit • 3 months ago

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By: jordaanchriatelle1 • 7 months ago

@haaimy04, all the pages are cut-off, meaning, the full photos only show halfway. Not satisfied at all. Please, email the correct summary. jordaanchristelle1@gmail.com

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By: ntokozo1727 • 1 year ago

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By: haaimy04 • 1 year ago

Thank you for the rating !!

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Content preview

FAC3764 –
Financial
Accounting
Summary of Standards
Learning Unit 1 to 11

,CONTENTS
• Learning unit 1: The conceptual framework for financial reporting
• Learning unit 2: Income taxes
• Learning unit 3: Revenue and Leases
• Learning unit 4: Fair value measurement, property, plant and equipment and investment proper
• Learning unit 5: Intangible assets, impairment of assets and non-current assets held for sale
• Learning unit 6: Accounting policies, changes in accounting estimates, errors and the effects of
changes in foreign exchange rates
• Learning unit 7: Financial instruments, employee benefits
• Learning unit 8: Group financial statements
• Learning unit 9: Investments in associates and joint ventures, joint arrangements and related p
disclosure

, THE CONCEPTUAL FRAMEWORK (CF)

DEFINITION:
The CF is a document that sets out various key concepts:
• The objective of general-purpose financial reporting; and
• Various other concepts that underpin financial reporting.

MAIN OBJECTIVE
To provide useful information about the entity.

CF PURPOSE
• To be a helpful resource to the IASB in their development of
IFRSs
• To help preparers of financial statements to create their own
accounting policies where necessary
• To help everyone understand and interpret IFRS.

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