FAC 3703 Specific Financial Reporting

University of Pretoria (UP)

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DISCLOSURE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES
  • DISCLOSURE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES

  • Resume • 5 pages • 2016
  • Contains Disclosure for loans obtained to finance acquisition of assets, Finance lease liabilities and Net investment in finance leases
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Earnings Per Share
  • Earnings Per Share

  • Resume • 8 pages • 2016
  • Includes accounting treatment and disclosure of basic and diluted earnings per share
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Borrowing Costs
  • Borrowing Costs

  • Resume • 11 pages • 2016
  • Contains accounting treatment, tax effects and disclosure for funding obtained to acquire, construct or produce qualifying assets and the directly attributable borrowing costs incurred for the period are capitalised to the cost of the asset.
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Employee Benefits
  • Employee Benefits

  • Resume • 4 pages • 2016
  • Includes accounting treatment, tax effects and disclosure on Short term employee benefits, leave pay accruals, post employment benefits, other long term benefits and termination benefits
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