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ACCA Paper F 7 Financial Reoirting F7FR Session18 d08

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¾ Many accounting standards now require assets or liabilities to be measured at fair value, IAS 39 on financial instruments and IFRS 3 on business combinations being two examples.

¾ If it is not practicable to determine the period specific effects of an error on comparative information for prior periods presented, the entity shall restate the opening

¾ An entity shall present current and non-current assets and current and non-current liabilities as separate classifications on the face of the statement of financial position,

¾ After initial recognition, an entity that chooses the cost model shall measure all of its investment property using the cost model in IAS 16 Property, Plant and Equipment, that is

The lease term is six-years (because it is almost certain that Orlick will contract to lease the asset for the secondary period) which is equal to the useful life of

change in capital structure was a 1 for 2 rights issue, on 1 July 2008, at $7 per share when the market value of the shares was $10 (IGNORE THE BONUS. ISSUE IN b AND THE ISSUE

The reduction of closing inventory in the consolidated statement of comprehensive income would reduce the profit for the year and hence the accumulated profit/retained earnings

¾ Where the share of the associate’s net assets acquired at fair value are in excess of the cost of investment, the difference is included as income in determining the investor’s