Category: IFRS

ACCA Global Wall

Spread the LOVE ACCA Global Wall ACCA Global Wall is the only website, which provides you latest study material regarding ACCA and other Accounting Related articles too. In Future, we will provide you more articles about IAS, IFRS and how to pass ACCA in the First Attempt. If you have any latest material you can

IFRS 5 Non Current Assets Held for Sale

Spread the LOVE IFRS 5 Non Current Assets Held for Sale IFRS 5 Non Current Assets Held for Sale and Discontinued operations give us guidelines that how entities should account for the non-current asset held for sale and discontinued operations. according to IFRS 5 Non Current Assets Held for Sale, assets held for the in

Consolidated Financial Statements AASB 10

Spread the LOVE Consolidated Financial Statements Consolidated Financial Statements AASB 10 has a revised definition of control, this will help to all the entities to find out that control exists or not. Consolidated Financial Statements This will mostly help when the percentage is 50 % or less. This will note the direct activities which can

IFRS 13 Fair Value Measurement

Spread the LOVE IFRS 13 (Fair value measurement) Australian Accounting Standard Board released AASB 13 Fair value Measurement in September 2011 following the release of IFRS 13 fair value measure by IASB, this thing represent the IASB project to make in line the IFRS and the US GAAP with just minor exceptions. This standard tells