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IFRS guidelines
IFRSs Gives the guideline on the content and the accounting statements of certain events and transactions in the financial statements. The following IFRSs are relevant for the purpose of preparing published financial statements;IAS 01: Presentation of Financial StatementsIAS 07: Cashflow statementsIAS 08: Accounting policies, changes in accounting estimates and errorsIAS 10: Events after the balance sheet date (not examined)IAS 12: Income TaxIFRS 5: Non-current assets held for sale and discontinued operations. (Not examined)
notes on 5 modern accounting techniques
1) A sales discount correctly taken by the charge customer was debited to Sales at the time the entry was recorded. This error will cause. A) the net income for the period to be un
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a. Explain a major factor which led to the introduction of International Financial Reporting Standards (IFRS). b. Explain how users of financial information benefit from IFRS.
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The appropriate treatment of Cash flow in respect of the following items as per US GAAP & FASB - (230-10) 1. Receipt of Insurance settlement proceeds of $2 mill. From an intern
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