CERTIFIED ACCOUNTANT

ASSETS What Is an Asset? The International Financial Reporting Standards (IFRS) defines an asset as “a resource controlled by the enterprise...

ACCA  DESIGNATION ACCA Qualification Levels Level 1: Certificate Level: Knowledge Module ( 3 subjects) Level 2: Fundamental Level: Skills...

IAS 10 Events after the Reporting Period (summary) The objective of this Standard is to prescribe: (a) when an entity should adjust its fi...

IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors (summary) The objective of this Standard is to prescribe the criter...

IAS 7 Statement of Cash Flows (summary) The objective of this Standard is to require the provision of information about the historical cha...

IAS 2  Inventories (summary) The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in ...

IAS 1  Presentation of Financial Statements (summary) This Standard prescribes the basis for presentation of general purpose financial st...