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IFRIC 6	Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
Uncategorized

IFRIC 6 Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

April 14, 2023April 5, 2023 ACCA COACH

IFRIC 6 is an International Financial Reporting Interpretations Committee (IFRIC) interpretation that provides guidance on the accounting treatment for liabilities arising from participating in a […]

IAS 31	Interests In Joint Ventures
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IAS 31 Interests In Joint Ventures

April 14, 2023April 7, 2023 ACCA COACH

IAS 31, or International Accounting Standard 31, “Interests in Joint Ventures,” is an accounting standard issued by the International Accounting Standards Board (IASB) that provides […]

IAS 27	Separate Financial Statements
Financial Accounting Financial Reporting FR Uncategorized

IAS 27 Separate Financial Statements

April 11, 2023April 7, 2023 ACCA COACH

IAS 27 provides guidance on the preparation and presentation of separate financial statements for an entity that does not have subsidiaries. Here are some key […]

IAS 24	Related Party Disclosures
Financial Accounting Financial Reporting FR Uncategorized

IAS 24 Related Party Disclosures

April 9, 2023April 7, 2023 ACCA COACH

IAS 24 requires entities to disclose information about their relationships with related parties, which are individuals or entities that have the ability to influence the […]

IAS 19	Employee Benefits
Financial Accounting Financial Reporting FR Uncategorized

IAS 19 Employee Benefits

April 7, 2023April 6, 2023 ACCA COACH

IAS 19 is an accounting standard issued by the International Accounting Standards Board (IASB) that sets out the requirements for accounting and reporting of employee […]

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IAS 1 PRESENTATION OF FINANCIAL STATEMENTS

April 6, 2023 admin

International Accounting Standard 1 (IAS 1) provides guidelines for the presentation of financial statements. The objective of IAS 1 is to ensure that financial statements […]

IAS 13	Presentation of Current Assets and Current Liabilities
Financial Accounting Financial Reporting FR Uncategorized

IAS 13 Presentation of Current Assets and Current Liabilities

April 4, 2023April 6, 2023 ACCA COACH

IAS 13, or International Accounting Standard 13, provides guidelines for the presentation of current assets and current liabilities in the financial statements of an entity. […]

IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors
Financial Accounting Financial Reporting FR Uncategorized

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

April 3, 2023April 6, 2023 ACCA COACH

IAS 8 provides guidance on the selection and application of accounting policies, as well as the treatment of changes in accounting policies, accounting estimates, and […]

IAS 7 Statement of Cash Flows
Financial Accounting Financial Reporting FR Uncategorized

IAS 7 Statement of Cash Flows

April 3, 2023 ACCA COACH

IAS 7, or International Accounting Standard 7, is a standard that deals with the presentation of cash flow statements. The main objective of IAS 7 […]

FR IFRS Uncategorized

IAS 1 – Presentation of Financial Statements

November 16, 2022March 31, 2023 admin

International Accounting Standard 1 – IAS 1   Objective This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both […]

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