Bundel
SAICA ITC and CTA: Group Financial Accounting
- IFRS 10
- IFRS 3
- IAS 28
- IFRS 15
- IFRS 11
- Change in ownership
- IAS 24
- IAS 21
- IAS 7
- IFRS 10
- IFRS 3
- IAS 28
- IFRS 15
- IFRS 11
- Change in ownership
- IAS 24
- IAS 21
- IAS 7
Theory describing how to determine if an investor has control.
Voorbeeld 1 van de 2 pagina's
Theory describing how to determine if an investor has control.
- Comprehensive analysis of owner's equity: ordinary shares
- Analysis of owner's equity: preference shares 
- Pro-forma consolidated journal entries 
- Journals for an intra-group lease
- Intra-group transaction journals 
- Disposal of subsidiary note
Voorbeeld 2 van de 9 pagina's
- Comprehensive analysis of owner's equity: ordinary shares
- Analysis of owner's equity: preference shares 
- Pro-forma consolidated journal entries 
- Journals for an intra-group lease
- Intra-group transaction journals 
- Disposal of subsidiary note
- Analysis of owner's equity
- Disclosure: Interest in joint venture
- Disclosure: Investment in associate 
- Associate/Joint venture: Intra-group transactions journal entries (Upstream and Downstream)
- Joint operations: Journals
Voorbeeld 2 van de 5 pagina's
- Analysis of owner's equity
- Disclosure: Interest in joint venture
- Disclosure: Investment in associate 
- Associate/Joint venture: Intra-group transactions journal entries (Upstream and Downstream)
- Joint operations: Journals
- Identifying a contract
- Identifying performance obligations
- Determining transaction price
- Variable consideration
- Sale with a right of return
- Warranties 
- Significant financing component
- Non-cash consideration 
- Consideration payable to customers
- Diagram showing how to determine if a...
Voorbeeld 2 van de 15 pagina's
- Identifying a contract
- Identifying performance obligations
- Determining transaction price
- Variable consideration
- Sale with a right of return
- Warranties 
- Significant financing component
- Non-cash consideration 
- Consideration payable to customers
- Diagram showing how to determine if a...
- Diagram to determine joint control 
- Classification of joint arrangement diagram
Voorbeeld 1 van de 1 pagina's
- Diagram to determine joint control 
- Classification of joint arrangement diagram
Pro-forma consolidation journal entries and calculations for:
- Subsidiary to IFRS 9
- IFRS 9 to subsidiary
- Subsidiary to associate 
- Subsidiary to greater subsidiary
- Subsidiary to smaller subsidiary
- IFRS 9 to associate 
- Associate to IFRS 9
- Associate to Subsidiary
Voorbeeld 2 van de 12 pagina's
Pro-forma consolidation journal entries and calculations for:
- Subsidiary to IFRS 9
- IFRS 9 to subsidiary
- Subsidiary to associate 
- Subsidiary to greater subsidiary
- Subsidiary to smaller subsidiary
- IFRS 9 to associate 
- Associate to IFRS 9
- Associate to Subsidiary
Disclosure for related parties
Voorbeeld 1 van de 3 pagina's
Disclosure for related parties
- Presentation: Statement of changes in equity
- Analysis of owner's equity for a foreign operation
- Pro-forma consolidated journal entries
Voorbeeld 2 van de 5 pagina's
- Presentation: Statement of changes in equity
- Analysis of owner's equity for a foreign operation
- Pro-forma consolidated journal entries
- Cash flows from operating activities: Direct Method
- Cash flows from operating activities: Indirect Method
- Disclosure of continuing and discontinued operations on the face of the cash flow statement
- Disclosure of continuing and discontinued operations in a note to the financial statements
- C...
Voorbeeld 2 van de 10 pagina's
- Cash flows from operating activities: Direct Method
- Cash flows from operating activities: Indirect Method
- Disclosure of continuing and discontinued operations on the face of the cash flow statement
- Disclosure of continuing and discontinued operations in a note to the financial statements
- C...
Voorkom herkansingen en haal hogere cijfers met de beste samenvattingen geschreven door jouw medestudenten.
Met de samenvattingen van je medestudenten weet je zeker dat je goed voorbereid de tentamens ingaat. Al meer dan 400.000 samenvattingen zijn geschreven door jouw medestudenten. Zij weten precies waar de valkuilen zitten en welke zaken uit de colleges belangrijk zijn. Zo kom jij op het tentamen goed voor de dag en voorkom je herkansingen.
Mis helemaal niets meer van de tentamenstof doordat de samenvattingen geschreven zijn door jouw medestudenten voor jouw studie en vakken. Geen algemene boeksamenvattingen dus, maar precies de zaken die op jouw tentamens van toepassing zijn.
Schrijf jij veel samenvattingen? Verdien honderden euro’s per maand door de samenvattingen die je toch al schrijft te verkopen aan je medestudenten. Vorig jaar verdienden studenten al meer dan €500.000,- aan het verkopen van hun samenvattingen.