University of Cape Town (UCT)

This document details the consolidation process of subsidiaries to group financial statements as well as associates using detailed illustrative examples and notes .

This document summarises the application of IFRs 8

This document works through the IAS 37 standard and gives a detailed breakdown of what a provision is , what a liability is , what a contingent asset vs contingent liability is , what a reimbursement is and has detailed examples that display not only how to answer questions and what key areas to focus on but also how to apply the standard

This document introduces the topic of group accounting and indicates how to consolidate , what the starting point is before consolidating and what proforma journal entries need to be processed . Moreover , it includes detailed examples of how to do so . Additionally it illustrates how to present consolidated financial statements ; statement of comprehensive income , statement of financial position, statement of changes in equity and statement of cash flows . It illustrated through worked ...

This document details how to attribute profits in statement of comprehensive income to the non- controlling interest and parent equity holders , how to calculate goodwill using the full and partial method , how to account for preference shares in a group consolidation.

This document entails a brief layout structure of presenting the statement of cash flows on the “ Direct” method versus the “ indirect” method as per IFRS 7 and additionally briefly gives guidance on what to include under “ operating activities” , “ investing activities” and “ financing activities” as per IFRS 7

This is a document that contains the breakdown of the 5 step Revenue recognition process and breaks down the relevant definitions of “Revenue” , “Performance obligations” , “ Variable considerations” and how to disclose Revenue in the notes to the financial statements of an entity . This summary contains detailed lecture examples with solutions and detailed explanations of principles applied as well as addresses common errors made in applying IFRS 15.

Question: OPTION 1: WAITING FOR THE BARBARIANS In Part V, towards the end of Waiting for the Barbarians, the Magistrate and narrator says: “For I was not, as I liked to think, the indulgent pleasure loving opposite of the cold rigid Colonel. I was the lie that Empire tells itself when times are easy, he the truth that Empire tells itself when harsh winds blow. Two sides of imperial rule”. Write a response in which you trace how and why the Magistrate comes to this moment of self-a...

Question: Unconfessed by Yvette Christiansë can be understood as a Black counternarrative – these are creatively critical and critically creative interventions that “disrupt the fictions of master narratives” (Jehan Robers 2019). Sila van de Kaap, according to Yvette Christiansë, “remains largely unknowable, the bearer of unbearable knowledge, the keeper of secrets” within the Cape Archive (14). Through her creative, theoretical and methodological writing, Yvette Christiansë demons...

Question: ead the quote below from Laurent Dubois’ piece “Atlantic Freedoms”: “At the basis of every work of history is a question of positioning. This is also, on some level, an ethical question. Whose history are you telling? And from whose perspective? As the Haitian thinker Jean Casimir likes to put it, when you write the story of Columbus arriving in what the indigenous people then called Ayiti, you have to make a decision: are you on the boat or on the shore?” Place the...