2012 - ACCOUNTING EDUCATION

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Introduction of the Accounting Equation

The statement of financial position reflects the accounting equation. It reports a company’s assets, liabilities, and owner’s (or stockhol...

Rafiquzzaman Khandaker 18 Dec, 2012

REPORTING CASH FLOWS FROM OPERATING ACTIVITIES (USING INDIRECT METHOD)

The cash from operating activities is the ‘cash generated from operations’ less interest and tax actually paid in the year. There are tw...

Rafiquzzaman Khandaker 17 Nov, 2012

IFRS 9 FINANCIAL INSTRUMENTS

IFRS 9 deals with recognition and measurement of Financial Assets. An entity recognise financial asset on its Sttatement of Financial Post...

Rafiquzzaman Khandaker 10 Nov, 2012

Non-Current Asset Held for Sale [IFRS 5]

A non-current asset (or disposal group) should be classified as held for sale if its carrying amount will be recovered principally through...

Rafiquzzaman Khandaker 17 Oct, 2012

LIST OF IASs/IFRSs

List of useful International Accounting Standards (IASs)/ International Financial Reporting Standards (IFRSs) FINANCIAL STATEMENTS OF SI...

Rafiquzzaman Khandaker 6 Oct, 2012

Working for Property, Plant and Equipment [IAS 16] RELEVANT TO ACCA QUALIFICATION PAPER F7

$000 $000 A Land Carrying amount 01/09/2011 ...

Rafiquzzaman Khandaker 24 Sep, 2012

IAS 17 LEASES (Key Notes)

Definition of lease types: Finance lease -lease that transfers substantially all the risks and rewards to the lessee Operating lease -...

Rafiquzzaman Khandaker 15 Sep, 2012

IAS 11 CONSTRUCTION CONTRACTS

DEFINITION IAS 11 defines a construction contract as: a contract specifically negotiated for the construction of an asset or a combinat...

Rafiquzzaman Khandaker 12 Sep, 2012

Framework for the preparation and presentation of financial statements

IAS 1 PRESENTATION OF FINANCIAL STATEMENTS The objective of IAS 1 (revised 1997) is to prescribe the basis for presentation of gene...

Rafiquzzaman Khandaker 30 Aug, 2012

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