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- រៀន ស្តង់ដារគណនេយ្យអន្តរជាតិ IAS និង IFRS តាមអនឡាញ រាល់ថ្ងៃអាទិត្យពីម៉ោង 1 PM ដល់ 3 PM រយៈពេល 30 ម៉ោង សំគាល់ ៖ ចុះឈ្មោះរៀននៅសប្តាហ៍នេះ ចូលរៀននៅសាសប្តាហ៍នេះ ដោយសារ ថ្នាក់កំពុងតែរៀន និង យើងរៀនតាមស្តង់ដារនីមួយៗ មិនមែនរៀនតាមមេរៀន ( Study IAS / IFRS via Online )
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Download Lesson Summary, Question & Note : IAS / IFRS
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IAS 1-Presentation of Financial Statements
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IAS 1-Presentation of Financial Statements
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Purpose of IAS 1
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Statement of financial position
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Statement of profit and loss and other comprehensive income
0 question10 min
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Example
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Example 1 – Statement of profit and loss, and statement of financial position
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Example 2 – Statement of changes in equity (1)
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Example 3 – Statement of changes in equity (2)
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IAS 1-Presentation of Financial Statements
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IAS 2-Inventory
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IAS 2-Inventory
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Example 1 – Inventory cost
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Example 2 – Inventory valuation
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Example 3- Cost of Inventory
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Example 4 – Cost of Inventory
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Example 5 – Net Realizable Value (NRV)
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Example 6 – Net Realizable Value (NRV)
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FIFO Periodic and Perpetual Inventory System
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Example 8 – Average Cost (AVCO) Method for Periodic and Perpetual Inventory System
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Example 9 – Subsequent Measurement of Inventory
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Example 10 – Materials and Subsequent Measurement
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Example 11 – Subsequent Measurement of Products X, Y and Z
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Example 12 – Subsequent Measurement of Inventory
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Example 13 – Recovery of Inventory Loss
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Example 15 – Subsequent Measurement of Inventory
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Example 16-FIFO
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Example 17- Test Knowledge about Inventory
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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EXample-25
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Example-26
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Example-27
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Example-28
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Example-29
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Example-30
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IAS 2-Inventory
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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Example 1 – Error
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Example 2 – Accounting Estimates
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Example 3 – Prior year error
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22 Typical examples of changes in accounting estimates
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Example-23 change useful life of fixed asset
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Example-24 Change in Fair Value Estimation
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Example-25 Change in allowance for doubtful accounts, Accounts Receivable
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Example-26 change in net realizable value (NRV) for Inventory
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Example-27 Change in Fair Value / Market value Judgments for Fixed Assets, Goodwill, Intangibles, and Impairment
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Example-28 Change in Useful Lives of Fixed Assets
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Example-29 Change in Legal Claim Judgment
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Example-30 Change in Accrued Liabilities Estimation
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Example-31 General example
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Example-32 Inventory, Fixed Asset, Subsidiary
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Example-33 Change from LIFO to FIFO
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Example-34 change from interest expense to capitalise finance costs
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Example-35 changing depreciation method is no change in accounting policy
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Example-36 Change from weighted average to FIFO
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Example-37 Prior period errors
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Example-38 Omission of depreciation expense
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10 Events after the Reporting Period
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IAS 10 Events after the Reporting Period
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Example 1 – Events after the reporting period
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Example 2– Events after the reporting period
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Example-3
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14 Bankruptcy of a customer
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Example-15 Management decides to liquidate
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Example-16 Earthquake devastates the business
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Example-17 material but not affect going concern of DEF
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IAS 10 Events after the Reporting Period
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IAS 12 Income Taxes
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IAS 12 Income Taxes
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Example 1 – Current tax
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Example 2 – Tracy (ignoring deferred tax)
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Example 3 – Tracy (incl. deferred tax)
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Example 4 – Accelerated capital allowances
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Example 5 – Revaluations
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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IAS 12 Income Taxes
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IAS 16-Property, Plant and Equipment
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IAS 16-Property, Plant and Equipment
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Example
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Example-1
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Example-2
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Example-3
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Example-4
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Example-5 : Revised residual value
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Example 6 : Revised useful life
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Example 7 : Reverse of Revaluation Surplus
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Example 8 : Revaluation Model
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Example 9 : major components with different useful lives
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Example-10
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Example-11
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Example- Asset exchange 1
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Example-Cost of Fixed Asset exchange
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Cost of Fixed Asset exchange
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Eaxmple-27
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Example-28
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Example-29
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Example-30
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Example-31
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Example-32
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Example-33
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Example-34
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Example-35
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Examle-36
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Example-37
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Example-38
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Example-39
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Example-40
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Example-41
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Example-42
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Example-43
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Example-44
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Example-45
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Example-46
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IAS 16-Property, Plant and Equipment
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IAS 19-Employee Benefits
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IAS 20-Accounting for Government Grants and Disclosure of Government Assistance
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IAS 23-Borrowing Costs
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IAS 24-Related Party Disclosure
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IAS-26 Accounting and Reporting by Retirement Benefit Plans
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IAS 32-Financial Instruments: Presentation
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IAS 33-Earnings Per Share
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IAS 34-Interim Financial Reporting
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IAS 36-Impairment of Assets
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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Example 1 – Discounting and provisions
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Example 2 – Provisions and contingencies (1)
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Example 3 – Provisions and contingencies (2)
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Example 4 – Onerous contract
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Example 5 – Restructuring
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Example-27
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Example-28
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Example-29
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Example-30
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Example-31
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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IAS 38 -Intangible Assets
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IAS 38 -Intangible Assets
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example
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Example 1 – Intangibles (1)
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Example 2 – Intangibles (2)
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Example 3 – Intangibles (3)
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16 Under the revaluation model
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Example-17 computer software
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Example-18 brand name
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Example-19 Licenses to trade
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Example-20 Patent
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Example-21 Patent without residual value
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Example-22 patent with residual value
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Example-23 Patent & trademark
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Example-24 customer list
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Example-25 Domain names
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Example-26 copyright
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Good Example-27 Internet websites
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Example-28 Contracts with employees
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Example-29 Software licenses, operating system, annual upgrade
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Example-30 Advertising campaign
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Example-31 broadcasting licence
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Example-32 internally generated brands, mastheads, titles, lists, other costs
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Example-33 Prepayments/prepaid expenses
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Example-34 Internally developed computer software
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Example-35 Research and Development for Project A, B, C
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Example-36 Research and Development
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Example-37 Research & Development
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Example-38 in-process research and development acquired in a business combination
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Example-39 Many Intangible Assets from Business Combination
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Example-40 Goodwill
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Example-41 Many Intangible Assets from Business Combination
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Example-42 aid from local government
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Example-43 software change with a license
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Example-44 revenue based amortisation may be appropriate
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Example-45 SLM
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Example-46 Disclosure
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IAS 38 -Intangible Assets
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IAS 39 -Financial Instruments: Recognition and Measurement
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IAS 40-Investment Property
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IAS 40-Investment Property
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Example-1
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Example-2
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Example-3
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Example-27
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Example-28
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IAS 40-Investment Property
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IAS 41- Agriculture
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IFRS 1-First-time Adoption of International Financial Reporting Standards
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IFRS 2- Share Based Payment
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IFRS 4-Insurance Contracts
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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Example : Asset not be classified as held-for-sale
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Example : discontinued operations
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Example : presentation of disposal group
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Example: Treatment of intragroup transactions with discontinued operations
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Example-Non-current assets held for sale
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Example- Not discontinued operations & HFS
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Example 2- discontinued operations
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 6-Exploration for and Evaluation of Mineral Resources
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IFRS 7-Financial Instruments: Disclosure
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IFRS 8-Operating Segments
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IFRS 9-Financial Instruments
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IFRS 9-Financial Instruments
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Example-Financial Asset Using Amortized Cost, Fair Value Through OCI, Profit & Loss
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Example-financial liability at amortised cost (zero coupon bonds)
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Example-financial liability at amortised cost
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Example -financial liability at FVTPL
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Example-issue of equity
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Example 1 – Financial assets
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Example 2 – Financial liabilities
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Example 3 – Convertible debentures
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Example-4
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Example 5- Fair value through other comprehensive income
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Example 6- Fair value through profit or loss (FVTPL)
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Example-7
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Example 8- Financial liabilities measured at amortised cost
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Example 9 – calculation of lifetime ECL and 12-month ECL for a loan
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Example 10-Account Receivable
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IFRS 9-Financial Instruments
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IFRS 13-Fair Value Measurement
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IFRS 13-Fair Value Measurement
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Example of Fair Value Measurement Approach by: the asset or liability to be measured
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Example of Fair Value Measurement Approach by :Highest and best use
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Example of Fair Value Measurement Approach by :Principal or most advantageous market
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Example of Fair Value Measurement Approach by :Valuation technique
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IFRS 13-Fair Value Measurement
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IFRS 14 Regulatory Deferral Accounts
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IFRS 15-Revenue from Contracts with Customers ( OpenTuition ready)
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IFRS 15-Revenue from Contracts with Customers
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Example-Performance obligations
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Example – Transaction price
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Example – Allocation of price
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Example- Free
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Example
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Example 2- Goods and Service as package
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Example 3-Performance obligations over time
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Example 4-Performance obligations over time
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Example 5-Balance sheet
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Example 6- Sale of goods
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Example-7
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Example-8 ក្រុមហ៊ុន Telecommunications (ទិញសេវាកម្មតែ តែFree ទំនិញ)
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Example-9 ក្រុមហ៊ុន Technology and Software Development
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Example-10 ក្រុមហ៊ុនអភិវឌ្ឍន៍អចលនទ្រព្យនិងសាងសង់
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Example-11 Goods and Service as package
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Example-12 Input method : Construction industry – Timing of revenue recognition
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Example-13 Input method (uninstalled materials) : Construction industry – Timing of revenue recognition
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Example-14 Combination of contracts : Construction industry – Multiple contracts that should be combined
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Example-15 Unbundling : construction industry – Contracts that contain multiple goods or services
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Example-16 Customer pays a deposit : Construction industry – Long-term contracts
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Example-17 Customer pays in arrears : Construction industry – Long-term contracts
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Example-18 Modification (distinct good/service) : Construction industry – Contract Modifications
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Example-19 Modification (not a distinct good/service) : Construction industry – Contract Modifications
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Example-20 (using expected value method) : Construction industry – Contracts that have variable consideration
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Example-21 Using ‘most likely outcome’ method : Construction industry – Contracts that have variable consideration
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Example-22 Tender costs : construction industry – Tender costs
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IFRS 15-Revenue from Contracts with Customers
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IFRS 16-Leases
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IFRS 16-Leases
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Example
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Example 1 – Low-value assets
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Example 2 – Lessee accounting
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Example 3 – Sale and leaseback (1)
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Example 4 – Sale and leaseback (2)
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Example-6 Variable Lease payments
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Example-7
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Example-8 Lease Liability and Right-of-use asset
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Example-9 accounting for a finance lease by a lessor
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Example-10 accounting for Operating Lease by a lessor
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Example-11
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Example-12 Transition Provisions for IFRS 16 Replaces IAS 17 Effective 1 January 2019
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IFRS 16-Leases
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Conceptual Framework for Financial Reporting
IFRS 9-Financial Instruments
Summary of IFRS 9-Financial Instruments
IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with early application permitted.
IFRS 9 specifies how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument. At initial recognition, an entity measures a financial asset or a financial liability at its fair value plus or minus, in the case of a financial asset or a financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or the financial liability.
Financial assets
When an entity first recognises a financial asset, it classifies it based on the entity’s business model for managing the asset and the asset’s contractual cash flow characteristics, as follows:
- Amortised cost—a financial asset is measured at amortised cost if both of the following conditions are met:
- the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and
- the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
- Fair value through other comprehensive income—financial assets are classified and measured at fair value through other comprehensive income if they are held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.
- Fair value through profit or loss—any financial assets that are not held in one of the two business models mentioned are measured at fair value through profit or loss.
When, and only when, an entity changes its business model for managing financial assets it must reclassify all affected financial assets.
Initial measurement
Financial assets that are classified as amortised cost or Fair value through other comprehensive income are initially measured at fair value plus any transaction costs.
Financial assets that are classified as Fair value through profit or loss are initially measured at fair value and any transaction costs are immediately written off to the statement of profit or loss.
Transaction costs that are directly attributable to the acquisition or issue of the financial asset or the financial liability.
Subsequent measurement
Equity instruments
- Fair value through profit or loss (default)
Re-measure to fair value at the reporting date, with gains or losses through profit or loss
- Fair value through other comprehensive income
If there is a strategic intent to hold the asset the option to hold at fair value through other comprehensive income is available. Re-measure to fair value at reporting date, with gains or losses through other comprehensive income.
Debt instruments
- Amortised cost
- Fair value through other comprehensive income
Derecognition
Financial assets are derecognised when sold, with gains or losses on disposal through profit or loss. Gains or losses previously recognised through other comprehensive income are transferred to retained earnings through the statement of changes in equity.
Financial Liabilities
All financial liabilities are measured at amortised cost, except for financial liabilities at fair value through profit or loss.
Financial liabilities at amortised cost (default)
Financial liabilities that are classified as amortised cost are initially measured at fair value minus any transaction costs.
Accounting for a financial liability at amortised cost means that the liability’s effective rate of interest is charged as a finance cost to the statement of profit or loss (not the interest paid in cash) and changes in market rates of interest are ignored – ie the liability is not revalued at the reporting date.
Financial liabilities at FVTPL
Financial liabilities are only classified as FVTPL if they are held for trading or the entity so chooses.
Financial liabilities that are classified as FVTPL are initially measured at fair value and any transaction costs are immediately written off to the statement of profit or loss.
By accounting for a financial liability at FVTPL, the financial liability is also increased by a finance cost and reduced by cash repaid but is then revalued at each reporting date with any gains and losses immediately recognised in the statement of profit or loss. The measurement of the new fair value at the year end will be its market value or, if not known, the present value of the future cash flows, using the current market interest rates.
Equity instruments
Equity instruments are initially measured at fair value less any issue costs. In many legal jurisdictions when equity shares are issued they are recorded at a nominal value, with the excess consideration received recorded in a share premium account and the issue costs being written off against the share premium.
Equity instruments are not remeasured. Any change in the fair value of the shares is not recognised by the entity, as the gain or loss is experienced by the investor, the owner of the shares. Equity dividends are paid at the discretion of the entity and are accounted for as reduction in the retained earnings, so have no effect on the carrying value of the equity instruments.
Source:
- Phnom Penh HR
- ifr s. org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
- accaglobal . com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/what-financial-instrument.html