August 2012 - ACCOUNTING EDUCATION

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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

IFRS 9 Financial Instruments

The first part of two articles considers the definition of accounting for financial instruments. It establishes how those issuing financial ...

Rafiquzzaman Khandaker 7 Aug, 2012

IAS 38 INTENGIBLE ASSETS

An intangible asse t is an identifiable non-monetary asset without physical substance. Research and development expenditure Definition ...

Rafiquzzaman Khandaker 3 Aug, 2012

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