ACCOUNTING EDUCATION

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IFRS 15 Revenue from Contracts with Customers

Overview: IFRS 15 Revenue from the Contracts with Customers was issued on 28 May 2014. It supersedes: -IAS 18 Revenue -IAS 11 Constructio...

Rafiquzzaman Khandaker 5 Sep, 2015

Accounting for non-current assets

Related Standards concerning Non-Current Asset are: IAS 16 Property, plant and equipment IAS 20 Accounting for gover...

Rafiquzzaman Khandaker 31 Dec, 2013

The elements of financial statements

The Framework lays out these elements as follows: A. Measurement of financial position in the statement of financial position ...

Rafiquzzaman Khandaker 29 Jan, 2013

IAS 1 (2007) Presentation of Financial Statements

Objective To set out the overall framework for presenting general purpose financial statements, including guidelines for their structu...

Rafiquzzaman Khandaker 26 Jan, 2013

IFRS 10 Consolidated Financial Statements

Objective To introduce a single consolidation model for all entities based on control, irrespective of the nature of the investee (i.e.,...

Rafiquzzaman Khandaker 19 Jan, 2013

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

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