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Pages:
1 page/≈275 words
Sources:
Check Instructions
Style:
Check Instructions
Subject:
Accounting, Finance, SPSS
Type:
Essay
Language:
English (U.S.)
Document:
MS Word
Date:
Total cost:
$ 2.5
Topic:

accounting standrad

Instructions:
Three methods are used most widely in the United States.



The three most widely used measures in the United States are structured classroom observations, teacher contributions to student achievement growth, and student perceptions of teacher effectiveness and classroom instructional climate.
Content:

[S1] ADVANCED FINANCIAL ACCOUNTING & CORPORATE REPORTING

PART - AWEIGHTAGE 20%

Matters Related To Recognition And Measurement

1.Substance over form

• Reporting the Substance of Transactions

• Examples Where Substance and Form may Differ

2. Financial instruments (IAS 32, IFRS 7 & IFRS 9)

• Definitions

• Classification of Financial Instruments Recognition and Measurement of Financial Assets

• Recognition and Measurement of financial Liabilities

• Derecognition of Financial Instruments

• Derivatives

• Hedge Accounting

• Disclosure of Financial Instruments

• Disclosures

3. Employee benefits (IAS 19)

• Types of Employee Benefit

• Post-Employment Benefit Plans

• Accounting for Post-Employment Benefit Plans

• The Asset Ceiling Disclosures

• Other Employee Benefits

4. Share-based payments (IFRS 2)

• Types of Transaction

• Equity-Settled Share-Based Payment Transactions

• Cash-Settled Share-based Payment Transactions

• Disclosures

• Modifications, Cancellations and Settlements

• Recent Developments

5. Asset valuation and Changing prices

• Definitions

• Impairment of Financial Assets

• Accounting Treatment

PART - BWEIGHTAGE 30%

Group Financial Statement

6. Introduction to group accounting

• Concept of Group Accounts

• Definitions

• Exemption from Preparation of Group Financial Statements

• Non-Coterminous Year Ends

7. Consolidated statement of financial position

• Principles of the Consolidated Statement of Financial Position

• Pre and Post-Acquisition Profits

• Non-Controlling Interest

• Fair Values

• Fair Value of Net Assets Acquired Intra-Group Trading

• Unrealised Profit

• Mid-Year Acquisitions

8. Consolidated statement of comprehensive income

• Principles of the Co

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