Units 8-10 slides- click to download (Study Unit 8 -> Unit 10 -> Unit 9) Video
Key Learning Outcomes At the end of this unit you will be able to: 1.Describe the nature of property, plant and equipment. 2. Explain and account for property, plant and equipment during its useful life. 3. Explain and account for borrowing costs in relation to a qualifying asset. Download Slides Units 5-7 IAS 23 outlines […]
Learning outcome At the end of this unit you will be able to: 1. Explain and identify the key principles of fair value measurement, along with the related disclosure requirements. Download Slides Units 5-7
Key Learning outcomes At the end of this unit you will be able to: 1.Explain and account for foreign currency transactions and balances. 2. Determine the functional currency. 3. Explain and account for the translation of financial statements of an entity from its functional currency to its presentation currency. Download Slides Units 5-7