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ACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COM UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPSACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COM UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n.FREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRS What is the purpose of the Conceptual Framework? If there were no framework for preparing financial statement, accounting standards would be developed in a random, haphazard way to deal with issues as they arise. This would result in standards which would be inconsistent with each other or legislation. By having a single conceptual framework, preparers Read moreUnderstanding the IMPAIRMENT: RECOGNITION & MEASUREMENT FOR IAS 36 The estimated recoverable amount of the machine is now €120,000, the depreciation that would be charged for the asset this financial year is €16,000. There’s an impairment loss of €40,000, which is €160,000 minus €120,000. Of this impairment loss, €10,000 may be offset against the revaluation surplus for the asset and reported as SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8 Combined loss of the loss making segments was €300,000. Therefore, total profit €700,000. Therefore the threshold for segments reporting either a profit or a loss is €100,000 which is the greater of. €1,000,000 x 10% = €100,000, and. €300,000 x 10% = €30,000. So any segment with a profit or loss greater than€100,000 is a
3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36 An asset is said to be impaired when its carrying amount is greater than its recoverable amount. Under IAS 36 an impairment loss is ‘the amount by which the carrying amount of an asset (or a cash-generating unit) exceeds its recoverable amount.’. The recoverable amount of the asset is the higher of its fair value less costs of disposal and FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. REVISED IAS 16 PROPERTY, PLANT AND EQUIPMENT AND IAS 41 What are the revised IAS 16/IAS 41 standards? Currently biological assets (plants) are measured at fair value less costs to sell. The reason for this is that biological assets undergo changes during their lives that are best represented by fair value, (i.e. the market value of the plants and produce). Under the revised IAS 16 Read moreRevised IAS 16 Property, Plant and Equipment and IAS 41 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) March 12, 2015. IFRS 5 – Non-current assets held for sale and discontinued operations requires entities that have sold, or plan to sell non-current assets to provide certain disclosures in relation to those assets. The reason these disclosures are required is because by 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPSACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COM UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPSACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COM UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n.FREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRS What is the purpose of the Conceptual Framework? If there were no framework for preparing financial statement, accounting standards would be developed in a random, haphazard way to deal with issues as they arise. This would result in standards which would be inconsistent with each other or legislation. By having a single conceptual framework, preparers Read moreUnderstanding the IMPAIRMENT: RECOGNITION & MEASUREMENT FOR IAS 36 The estimated recoverable amount of the machine is now €120,000, the depreciation that would be charged for the asset this financial year is €16,000. There’s an impairment loss of €40,000, which is €160,000 minus €120,000. Of this impairment loss, €10,000 may be offset against the revaluation surplus for the asset and reported as SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8 Combined loss of the loss making segments was €300,000. Therefore, total profit €700,000. Therefore the threshold for segments reporting either a profit or a loss is €100,000 which is the greater of. €1,000,000 x 10% = €100,000, and. €300,000 x 10% = €30,000. So any segment with a profit or loss greater than€100,000 is a
3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
WHAT'S A FUNCTIONAL AND PRESENTATION CURRENCY UNDER IAS 21 When preparing financial statement a company must determine its functional and presentation currencies. The functional currency is the currency of the primary economic environment where the entity operates, in most cases this will be the local currency (e.g. Euro in Ireland, GBP in UK). When determining the functional currency, an entity should consider the following factors: IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36 An asset is said to be impaired when its carrying amount is greater than its recoverable amount. Under IAS 36 an impairment loss is ‘the amount by which the carrying amount of an asset (or a cash-generating unit) exceeds its recoverable amount.’. The recoverable amount of the asset is the higher of its fair value less costs of disposal and FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. REVISED IAS 16 PROPERTY, PLANT AND EQUIPMENT AND IAS 41 What are the revised IAS 16/IAS 41 standards? Currently biological assets (plants) are measured at fair value less costs to sell. The reason for this is that biological assets undergo changes during their lives that are best represented by fair value, (i.e. the market value of the plants and produce). Under the revised IAS 16 Read moreRevised IAS 16 Property, Plant and Equipment and IAS 41 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) March 12, 2015. IFRS 5 – Non-current assets held for sale and discontinued operations requires entities that have sold, or plan to sell non-current assets to provide certain disclosures in relation to those assets. The reason these disclosures are required is because byFREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM IFRS 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS QUIZ Answered. Correct. Incorrect. Question 1 of 4. 1. Question. Entity shall recognise revenue to depict the transfer of promised goods or services to customers in the _________ amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 1. SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8SEE MORE ON CHARTEREDEDUCATION.COM 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPSACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36SEE MORE ON CHARTEREDEDUCATION.COM PRIMARY USERS OF FINANCIAL STATEMENTS & THEIR INFORMATION The Conceptual framework lists the primary users of financial statements as: Investors – Both existing and potential investors provide, or may provide risk capital in the form of funding. This group will want to know what return to expect from their investment, and whether or not to invest further or sell their current holdings. IAS 16 – PROPERTY PLANT AND EQUIPMENT QUIZ Free IAS 16 multiple choice quiz. Chartered Education IFRS MCQs have more than 1,100 questions like these covering all subjects. INTRODUCTION TO DEFERRED TAX FOR IAS 12 INCOME TAXESSEE MORE ON CHARTEREDEDUCATION.COMFREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM IFRS 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS QUIZ Answered. Correct. Incorrect. Question 1 of 4. 1. Question. Entity shall recognise revenue to depict the transfer of promised goods or services to customers in the _________ amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 1. SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8SEE MORE ON CHARTEREDEDUCATION.COM 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPSACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36SEE MORE ON CHARTEREDEDUCATION.COM PRIMARY USERS OF FINANCIAL STATEMENTS & THEIR INFORMATION The Conceptual framework lists the primary users of financial statements as: Investors – Both existing and potential investors provide, or may provide risk capital in the form of funding. This group will want to know what return to expect from their investment, and whether or not to invest further or sell their current holdings. IAS 16 – PROPERTY PLANT AND EQUIPMENT QUIZ Free IAS 16 multiple choice quiz. Chartered Education IFRS MCQs have more than 1,100 questions like these covering all subjects. INTRODUCTION TO DEFERRED TAX FOR IAS 12 INCOME TAXESSEE MORE ON CHARTEREDEDUCATION.COM SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8 Combined loss of the loss making segments was €300,000. Therefore, total profit €700,000. Therefore the threshold for segments reporting either a profit or a loss is €100,000 which is the greater of. €1,000,000 x 10% = €100,000, and. €300,000 x 10% = €30,000. So any segment with a profit or loss greater than€100,000 is a
FREE IFRS QUIZZES
IAS 16 – Property Plant and Equipment Quiz. IAS 19 – Employee Benefits Quiz. IAS 36 – Impairment of Assets Quiz. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets Quiz. IAS 38 – Intangible Assets Quiz. IAS 39 – Financial Instruments: Recognition and Measurement Quiz. IAS 40 – Investment Property Quiz.IAS 41
ACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to STEP ACQUISITIONS UNDER IFRS 3 Step Acquisitions under IFRS 3. Not all business combinations take place in one go. Sometimes a parent can acquire an entity in stages, which we call a step acquisition. This takes place when an acquirer holds an existing equity interest in the acquiree before the date of control. Say, for example, a company may hold 25% of a company, andthen
IAS 16 – PROPERTY PLANT AND EQUIPMENT QUIZ Free IAS 16 multiple choice quiz. Chartered Education IFRS MCQs have more than 1,100 questions like these covering all subjects. 4 STEPS TO ACCOUNT FOR LOSS MAKING CONTRACTS FOR IAS 11 When you’re studying IAS 11 Construction Contracts, if a loss is expected on the contract, the entire loss should be recognised immediately in the income statement. This is an application of the prudence concept under which anticipated losses are recognised immediately in the income statement. This is also consistent with the terms of IAS 37 Read more4 steps to account for loss making PRIMARY USERS OF FINANCIAL STATEMENTS & THEIR INFORMATION The Conceptual framework lists the primary users of financial statements as: Investors – Both existing and potential investors provide, or may provide risk capital in the form of funding. This group will want to know what return to expect from their investment, and whether or not to invest further or sell their current holdings. THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COMACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPS THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. DISCLOSURE REQUIREMENTS FOR STATEMENTS OF CASH FLOWS In this article we’ll look at the disclosure requirements for statements of cash flows. Disclosures Disclosures required under IAS 7 include: A reconciliation of the ending cash balance to the statement of financial position headings. (e.g. cash, bank overdraft, bank deposits) Cash flows relating to the acquisition and disposal of business entities Changes in assets Read moreDisclosure 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial FINANCE LEASES: CLASSIFICATION AND RECOGNITION FOR IAS 17SEE MORE ON CHARTEREDEDUCATION.COMACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPS THE TWO TYPES OF LEASES FOR UNDER IAS 17 A Finance Leases is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset is a finance lease. Title may or may not eventually be transferred. FINANCE LEASE (individually or combination) The lease transfers ownership of the asset to the lessee by the end of the lease term. DISCLOSURE REQUIREMENTS FOR STATEMENTS OF CASH FLOWS In this article we’ll look at the disclosure requirements for statements of cash flows. Disclosures Disclosures required under IAS 7 include: A reconciliation of the ending cash balance to the statement of financial position headings. (e.g. cash, bank overdraft, bank deposits) Cash flows relating to the acquisition and disposal of business entities Changes in assets Read moreDisclosure 3 WAYS TO RECOGNISE REVENUE UNDER IAS 18 3 Ways to Recognise Revenue under IAS 18. March 12, 2015. IAS 18 provides us with criteria for the recognition of revenue relating to: 1. Sale of goods 2. Rendering of services, and 3. Interest, royalties and dividends Let’s take a look. 1. Sale of Goods. An entity may recognise revenue from the sale of goods only when all of thefollowing
FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION ANDSEE MORE ON CHARTEREDEDUCATION.COM JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and FinancialFREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8 Combined loss of the loss making segments was €300,000. Therefore, total profit €700,000. Therefore the threshold for segments reporting either a profit or a loss is €100,000 which is the greater of. €1,000,000 x 10% = €100,000, and. €300,000 x 10% = €30,000. So any segment with a profit or loss greater than€100,000 is a
NON-CURRENT ASSETS HELD FOR SALE: PRESENTATION AND a description of the facts and circumstances of the sale. in the case of operations and non-current assets ‘held for sale’, a description of the facts and circumstances leading to the expected disposal and the expected manner and timing of the disposal. Any gain or loss recognised in accordance with IAS 36 – Impairment of Assets. FINANCE LEASES: HOW TO CALCULATE CHARGES AND PAYMENTS FOR The result will be an approximation of the actuarial method. The formula for calculating the sum of digits method is. n (n+1) / 2. n is the number of installments in arrears. If the payments are made in advance, take the number of payments and subtract 1 for n. 4 STEPS TO ACCOUNT FOR LOSS MAKING CONTRACTS FOR IAS 11 When you’re studying IAS 11 Construction Contracts, if a loss is expected on the contract, the entire loss should be recognised immediately in the income statement. This is an application of the prudence concept under which anticipated losses are recognised immediately in the income statement. This is also consistent with the terms of IAS 37 Read more4 steps to account for loss making IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36 An asset is said to be impaired when its carrying amount is greater than its recoverable amount. Under IAS 36 an impairment loss is ‘the amount by which the carrying amount of an asset (or a cash-generating unit) exceeds its recoverable amount.’. The recoverable amount of the asset is the higher of its fair value less costs of disposal and REVISED IAS 16 PROPERTY, PLANT AND EQUIPMENT AND IAS 41 What are the revised IAS 16/IAS 41 standards? Currently biological assets (plants) are measured at fair value less costs to sell. The reason for this is that biological assets undergo changes during their lives that are best represented by fair value, (i.e. the market value of the plants and produce). Under the revised IAS 16 Read moreRevised IAS 16 Property, Plant and Equipment and IAS 41 THE 4 STEP ACQUSITION METHOD FOR BUSINESS COMBINATIONS The 4 Step Acqusition Method for Business Combinations under IFRS 3. Under IFRS 3, a business combination must be accounted for using a technique called the “acquisition method”. This views the transaction from the perspective of the acquirer and involves the following stages: Let’s look at the steps involved. 1. Identify theAcquirer.
CALCULATING GOODWILL AND BARGAIN PURCHASE UNDER IFRS 3 We previously looked at the 4 steps involved in using the Acquisition Method for Business Combinations. Now, let’s take a look at how to calculate goodwill or bargain purchase in a business combination. Purchased goodwill Often a purchaser will pay more to acquire a subsidiary than the fair value of the net assets acquired. The Read moreCalculating Goodwill and Bargain Purchase under NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) March 12, 2015. IFRS 5 – Non-current assets held for sale and discontinued operations requires entities that have sold, or plan to sell non-current assets to provide certain disclosures in relation to those assets. The reason these disclosures are required is because byFREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM IFRS 10 – CONSOLIDATED FINANCIAL STATEMENTS QUIZ Question 1 of 4. 1. Question. Select the correct statement with regards to intragroup balances and transactions during consolidation: 1. Intragroup balances and transactions must be eliminated. 2. Intragroup balances and transactions must be eliminated to the extent of non-controlling interest. 3. STEP ACQUISITIONS UNDER IFRS 3 Step Acquisitions under IFRS 3. Not all business combinations take place in one go. Sometimes a parent can acquire an entity in stages, which we call a step acquisition. This takes place when an acquirer holds an existing equity interest in the acquiree before the date of control. Say, for example, a company may hold 25% of a company, andthen
SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8SEE MORE ON CHARTEREDEDUCATION.COM IFRS 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS QUIZ Answered. Correct. Incorrect. Question 1 of 4. 1. Question. Entity shall recognise revenue to depict the transfer of promised goods or services to customers in the _________ amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 1. 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPS PRIMARY USERS OF FINANCIAL STATEMENTS & THEIR INFORMATION The Conceptual framework lists the primary users of financial statements as: Investors – Both existing and potential investors provide, or may provide risk capital in the form of funding. This group will want to know what return to expect from their investment, and whether or not to invest further or sell their current holdings. IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36SEE MORE ON CHARTEREDEDUCATION.COM 4 STEPS TO ACCOUNT FOR LOSS MAKING CONTRACTS FOR IAS 11 When you’re studying IAS 11 Construction Contracts, if a loss is expected on the contract, the entire loss should be recognised immediately in the income statement. This is an application of the prudence concept under which anticipated losses are recognised immediately in the income statement. This is also consistent with the terms of IAS 37 Read more4 steps to account for loss makingFREE IFRS QUIZZES
Clarence Street, Dun Laoghaire, Co. Dublin, Ireland Phone: +353 (0)1 4433 400 E-mail: info@charterededucation.com UNDERSTANDING THE PURPOSE OF CONCEPTUAL FRAMEWORK FOR IFRSSEE MORE ON CHARTEREDEDUCATION.COM IFRS 10 – CONSOLIDATED FINANCIAL STATEMENTS QUIZ Question 1 of 4. 1. Question. Select the correct statement with regards to intragroup balances and transactions during consolidation: 1. Intragroup balances and transactions must be eliminated. 2. Intragroup balances and transactions must be eliminated to the extent of non-controlling interest. 3. STEP ACQUISITIONS UNDER IFRS 3 Step Acquisitions under IFRS 3. Not all business combinations take place in one go. Sometimes a parent can acquire an entity in stages, which we call a step acquisition. This takes place when an acquirer holds an existing equity interest in the acquiree before the date of control. Say, for example, a company may hold 25% of a company, andthen
SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8SEE MORE ON CHARTEREDEDUCATION.COM IFRS 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS QUIZ Answered. Correct. Incorrect. Question 1 of 4. 1. Question. Entity shall recognise revenue to depict the transfer of promised goods or services to customers in the _________ amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 1. 4 LIMITATIONS OF EARNINGS PER SHARE. YOUR 30 SECOND RECAP 4 limitations of Earnings per Share. Your 30 second recap for IAS 33. May 5, 2020. March 20, 2015. Although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Here are four important drawbacks you should know for your IAS 33 EPS studies. Management knows investors rely on using EPS PRIMARY USERS OF FINANCIAL STATEMENTS & THEIR INFORMATION The Conceptual framework lists the primary users of financial statements as: Investors – Both existing and potential investors provide, or may provide risk capital in the form of funding. This group will want to know what return to expect from their investment, and whether or not to invest further or sell their current holdings. IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36SEE MORE ON CHARTEREDEDUCATION.COM 4 STEPS TO ACCOUNT FOR LOSS MAKING CONTRACTS FOR IAS 11 When you’re studying IAS 11 Construction Contracts, if a loss is expected on the contract, the entire loss should be recognised immediately in the income statement. This is an application of the prudence concept under which anticipated losses are recognised immediately in the income statement. This is also consistent with the terms of IAS 37 Read more4 steps to account for loss making SEGMENT REPORTING: THRESHOLDS AND MEASUREMENT FOR IFRS 8 Combined loss of the loss making segments was €300,000. Therefore, total profit €700,000. Therefore the threshold for segments reporting either a profit or a loss is €100,000 which is the greater of. €1,000,000 x 10% = €100,000, and. €300,000 x 10% = €30,000. So any segment with a profit or loss greater than€100,000 is a
EMPLOYEE BENEFITS: PENSION ASSETS AND IAS 19 In this article, we’ll take a quick look over pension assets for under IAS 19 Employee Benefits. When a company contributes money into a pension fund, the money is invested in shares, bonds and other investments. These are the plan’s assets. The fair value of the plan assets is the market value of these investments. The Read moreEmployee Benefits: Pension Assets and IAS 19ACCOUNTING POLICIES
What does fair presentation mean? Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity. In some countries, this is an essential part of financial reporting. Under International Financial Reporting Standards, financial statements are required to IMPAIRMENT: IDENTIFYING AN IMPAIRED ASSET UNDER IAS 36 An asset is said to be impaired when its carrying amount is greater than its recoverable amount. Under IAS 36 an impairment loss is ‘the amount by which the carrying amount of an asset (or a cash-generating unit) exceeds its recoverable amount.’. The recoverable amount of the asset is the higher of its fair value less costs of disposal and IAS 36 – IMPAIRMENT OF ASSETS QUIZ 0 Essay (s) Pending (Possible Point (s): 0 ) Categories. IAS 36 – Impairment of Assets 0%. Good work! Thank for trying this quiz. If you’d like to keep improving your knowledge of IFRS, sign up for a subscription where you can access all our questions. We’d love to have you as a member; simply click here to find out more. REVISED IAS 16 PROPERTY, PLANT AND EQUIPMENT AND IAS 41 What are the revised IAS 16/IAS 41 standards? Currently biological assets (plants) are measured at fair value less costs to sell. The reason for this is that biological assets undergo changes during their lives that are best represented by fair value, (i.e. the market value of the plants and produce). Under the revised IAS 16 Read moreRevised IAS 16 Property, Plant and Equipment and IAS 41 IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT A) Significant change in the scope of a business undertaken by an entity. 2. B) Significant change in the manner in which that business is conducted. 3. C) Significant change in political and legal environment that regulates reporting matters of an entity. 4. D) A or B. 5. E) All of the above. JOURNAL ENTRIES FOR FINANCIAL ASSETS AND FINANCIAL IFRS 9 requires changes in fair value on financial liabilities designated as at FVTPL to be split into: the amount of change in fair value attributable to changes in credit risk of the liability, (presented in OCI) and the remaining amount (presented in P&L). The new guidance allows the recognition of the full amount of Read moreJournal Entries for Financial Assets and Financial IAS 16 – PROPERTY PLANT AND EQUIPMENT QUIZ Free IAS 16 multiple choice quiz. Chartered Education IFRS MCQs have more than 1,100 questions like these covering all subjects. INTRODUCTION TO DEFERRED TAX FOR IAS 12 INCOME TAXES Introduction to Deferred Tax for IAS 12 Income Taxes. March 19, 2015. We’ve studied how current tax is the amount of tax payable to the taxation authorities in the current financial period. Now we’ll be looking at deferred tax assets and deferred tax liabilities, which are an entity’s way of noting the expected future tax consequences ofSearch
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