Advanced accounting and financial reporting
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Date
2016
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1 Regulatory framework; 2 Accounting and reporting concepts; 3 Presentation of financial statements (IAS 1, IAS 34, IAS 24, IFRS 8, IAS 10); 4 IAS 8: Accounting policies, changes in accounting estimates and errors; 5 IFRS 15: Revenue from contracts with customers; 6 IAS 16: Property, plant and equipment; 7 Non-current assets: sundry standards (IAS 23, IAS 20 and IAS 40); 8 IAS 38: Intangible assets; 9 IAS 36: Impairment of assets; 10 IFRS 5: Non-current assets held for sale and discontinued operations; 11 IFRS 16: Leases; 12 IAS 37: Provisions, contingent liabilities and contingent assets; 13 IAS 19: Employee benefits...