Ias ifrs Guides d'étude, Notes de cours & Résumés

Questions and answers for Group accounting, Leases, IFRS 15 Revenue, and Impairment losses, Changes in accounting policies, and Employee benefits. And all the other IFRS and IAS. Old papers and questions.

Introduction and overview of the module ......................................................... ii LEARNING UNIT 1 Introduction to the preparation of financial statements .......................... 1 LEARNING UNIT 2 Financial statements of a sole proprietorship ........................................ 24 LEARNING UNIT 3 Establishment and financial statements of a partnership ...................... 46 LEARNING UNIT 4 Changes in the ownership structure of partnerships ..............

Providing a summary of the examinable subjects of International Financial Reporting Standards (excluding Inventory and Consolidation), but includes: - Revenue recognition (IFRS 15) - PPE (IAS 16) - Intangible assets (IAS 38) - Impairment (IAS 36) - Business combinations (IFRS 3) - Income tax (IAS 12) - Share-based payments (IFRS 2) - Financial Instruments (IFRS 9)

Samenvatting Interne en externe financiële verslaggeving (HSH85A): - Deel 1: inleiding tot boekhouden en de regels - Deel 2: Financiële verlaggeving --> jaarrekening --> analyse van de jaarrekening

Samenvatting Externe Verslaggeving voor Accountants (EVAC), welke in de Post master van Nyenrode wordt gegeven. Deze samenvatting bevat alle lesstof + verschillende voorbeelden. De volgende onderwerpen komen aan bod: 1.1. Opbrengstverantwoording (IFRS 15) 1.2. Financiële instrumenten (IFRS 9) 1.3. Lease (IFRS 16) 1.4. Vastgoedbelegging (IAS 40) 1.5. Kasstroomoverzicht (IAS 7) 1.6. Kapitaalbelangen / consolidatie (IFRS 10, 11, 12 en IAS 28) 1.7. Business combinations (IFRS ...

This is a summary of the IAS + IFRS in this module

IAS 37 Study Provisions, Contingent Liabilities and Contingent Assets Exam False - ANSWERSThis Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except: (a) those not resulting from executory contracts, except where the contract is onerous; and (b) [deleted] (c) those covered by another Standard. par. 1 False - ANSWERSThis Standard does not apply to financial instruments (except guarantees) that are within the sco...

SOLUTIONS MANUAL for International Financial Reporting and Analysis 9th Edition by Martin Hoogendoorn, Ann Jorissen, Collette Kirwan, Carien van Mourik , David Alexander, Petra Inwinkl and Giovanna Michelon TABLE OF CONTENTS: Chapter 1. A Brief Introduction to International Financial Reporting Chapter 2. From Harmonization to IFRS Standards as Globally Accepted Standards Chapter 3. The IASB Conceptual Framework and Accounting Theory Chapter 4. Accounting and Economic Perspectives on Income...

De hoorcollege slides uitgetypt inclusief alles wat erbij is verteld tijdens de hoorcolleges. Ook alle IFRS/IAS referenties meegenomen.