Chapter 1 Inventories 1.1 Definition of Inventories 1.2 Initial Measurement 1.3 Subsequent Measurement 1.4 Reasons Why Costs Are Higher Than NRV 1.5 Reversal of Write-Down of Inventories 1.6 Cost Formulae Example 1.7 Consistency Requirement--Different Cost Formulas for Inventories Chapter 2 Tangible Non-Current Assets 2.1 IAS 16 PP & E Cost Accounting 2.2 IAS 16 PP & E Depreciation Accounting 2.3 IAS 40 Investment Property 2.4 IAS 23 Borrowing Costs Chapter 3 Intangible Assets 3.1 Recognition and Amortisation 3.2 Goodwill : IFRS 3 Business Combinations Chapter 4 Impairment of Assets 4.1 Different Standards Dealing with Impairment 4.2 Definitions 4.3 Identifying a Potentially Impaired Asset 4.4 Common Impairment Indicators in Different Industries 4.5 Accounting Entries 4.6 Cash-Generating Units (CGUs) 4.7 Examples of CGUs 4.8 Considerations to Determine a CGU 4.9 Practical Examples to Determine a CGU 4.10 Impairment Test for CGU 4.11 Allocated Goodwill 4.12 "Consistency" Rule 4.13 Impairment Reversal for an Individual Asset Chapter 5 Revenue 5.1 Scope 5.2 Key Definitions 5.3 Five-Step Model [COPAR] 5.4 IFRS 15 Five Steps in Detail 5.5 Incremental Costs of Obtaining a Contract (Contract Costs) 5.6 Common Types of Transactions 5.7 Presentation 5.8 Disclosure 5.9 Contract in Progress Chapter 6 Non-Current Assets Held for Sale and Discontinued Operations 6.1 Objective 6.2 Scope 6.3 Definitions 6.4 Classification of Non-current Assets (or Disposal Groups) as Held for Sale 6.5 Non-Current Assets to Be Abandoned 6.6 Initial Measurement of Non-Current Assets Held for Sale 6.7 Subsequent Measurement 6.8 Impairment Reversal 6.9 Ceases to Be Held for Sale
6.10 Accounting Treatment When the Sale Is Expected to Be Beyond One Year 6.11 Presentation of a Non-Current Asset or Disposal Group Classified as Held for Sale 6.12 Additional Disclosures 6.13 Presenting Discontinued Operations Chapter 7 IFRS 16 Leases 7.1 Definitions and Scope of a Lease 7.2 Lessee's Accounting 7.3 Lessee's Accounting in Detail:Right-of-Use Assets 7.4 Lease ldentifcation 7.5 Recognition Exemptions 7.6 Sale and Leaseback Transactions Chapter 8 IAS 37 & IAS 10 8.1 Provisions 8.2 Contingent Liabilities 8.3 Contingent Assets 8.4 Adjusting Event 8.5 Non-Adjusting Event Chapter 9 IAS 33 Earnings Per Share (EPS) 9.1 Objective 9.2 Scope 9.3 Definitions 9.4 Basic Earnings Per Share ( EPS ) 9.5 Treatment of Preference Dividends 9.6 Practical Steps to Calculate the Weighted Average Number of Shares Outstanding 9.7 Effects on EPS of Changes in Capital Structure 9.8 Diluted EPS 9.9 Alternative EPS Figures 9.10 Significance of Earnings Per Share Chapter 10 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 10.1 Key Definitions 10.2 Selection and Application of Accounting Policies 10.3 Consistency of Accounting Policies 10.4 Change in Accounting Policy 10.5 Retrospective Application 10.6 Disclosures 10.7 Comparability 10.8 Changes in Accounting Estimates 10.9 Prospective Adjustments 10.10 Consistency and Comparability 10.11 Disclosure 10.12 Correction of Accounting Errors 10.13 Disclosure Chapter 11 Taxation 11.1 Key Definitions 11.2 Accounting Treatment for Corporation Tax 11.3 Underpayment of Corporation Tax 11.4 Over Payment of Corporation Tax 11.5 Payment to the Tax Authority 11.6 Tax Rates or Tax Laws Which Are Enacted or Substantively Enacted 11.7 Trading Losses Carried Back
11.8 Trial Balance Where the Under or Over Provision of Corporation Tax Is Shown 11.9 Tax Directly in Equity 11.10 Deferred Tax 11.11 Deferred Tax Liabilities 11.12 Deferred Tax Assets 11.13 Difference Between Temporary/Timing Difference and Permanent Differences 11.14 Deferred Tax Implications for Specific Items 11.15 Components in Deferred Tax 11.16 Changes in the Tax Rate in the Deferred Tax Calculation 11.17 Discounting for Deferred Tax 11.18 Presentation in P/L 11.19 The Reason to Calculate the Deferred Tax 11.20 Presentation of Current Tax and Deferred Tax References
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