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HomeAccountingAdvanced Financial Reporting

Advanced Financial Reporting

Financial Instruments (Classification, Recognition, Measurement)

Financial instruments are contracts that create a financial asset for one entity and a financial liability or equity instrument for another entity. These instruments...

Fair Value Measurement (IFRS 13)

Fair value measurement is a fundamental concept within the International Financial Reporting Standards (IFRS) framework, specifically addressed in IFRS 13. This standard provides guidance...

Employee Benefits (Pensions, Share-Based Payments)

Employee benefits are a vital component of any job, as they can substantially influence an individual's overall job satisfaction and financial security. These benefits...

Impairment of Assets (IAS 36)

The International Accounting Standards Board (IASB) has established guidelines for the recognition, measurement, and disclosure of asset impairment in International Accounting Standard (IAS) 36....

Leases (Accounting Treatment under IFRS 16)

Leases are a prevalent form of financing for numerous businesses, enabling them to utilise assets without purchasing them outright. Historically, lease accounting has been...

Consolidated Financial Statements (Subsidiaries, Associates, Joint Ventures)

Consolidated financial statements are a collection of financial reports that present the financial position, operational results and cash flows of a group of companies...

Business Combinations and Goodwill

In the realm of corporate finance, a business combination transpires when two or more firms unite to create a single entity. This amalgamation can...

Provisions, Contingent Liabilities, and Contingent Assets

In accounting, provisions refer to liabilities or expenses anticipated to occur in the future, but with uncertain timing or amount. These are recorded in...

Revenue from Contracts with Customers (IFRS 15)

The International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers, was issued by the International Accounting Standards Board (IASB) in May 2014....

Accounting for Income Taxes (Deferred Tax, Current Tax)

In British accounting practice, deferred tax and current tax are two essential concepts in the realm of income tax accounting. Current tax refers to...

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