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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
Purpose of IAS 1
The purpose of IAS 1 (revised) is to ensure greater clarity and understandability of financial statements.
Financial statements will present to the users of accounts:
๏ Statement of financial position
๏ Statement of profit or loss and other comprehensive income
๏ Statement of changes in equity
๏ Statement of cash flows
๏ Notes to the accounts (accounting policies and explanations)
๏ Comparatives
Financial statements should provide a fair presentation of the results, which is achieved by compliance with
IFRSs.
Additionally, the entity should also disclose the following to make the financial statements more
understandable:
๏ The name of the reporting entity
๏ Whether the financial statements are the individual or group financial statements
๏ The reporting date and the period covered by the financial statements
๏ The presentation currency
๏ The level of rounding used in presenting the amounts within the financial statements