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ACCA Paper F 7 Financial Reporting F7FR Session21 d08

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Academic year: 2019

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¾ An entity shall present current and non-current assets and current and non-current liabilities as separate classifications on the face of the statement of financial position,

¾ explain the methods of valuing inventory including FIFO and average cost; ¾ calculate inventory and cost of sales under each method given changes in prices; ¾ calculate

Assuming that the only temporary difference that the company has relates to this asset construct a note showing the movement on the deferred taxation and identify the charge to

The consolidated financial statements include those companies in which Bayer AG directly or indirectly has a majority of the voting rights (subsidiaries) or from which it is able

¾ All assets and liabilities of the subsidiary that are recognised in the consolidated statement of financial position are measured at their acquisition date fair values.. ¾

¾ Where the share of the associate’s net assets acquired at fair value are in excess of the cost of investment, the difference is included as income in determining the investor’s

To improve transparency and comparability, the Group’s financial reporting is based primarily on continuing operations, while assets held for sale and discontinued operations

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