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Financial Accounting 379 - Study guides, Class notes & Summaries

Looking for the best study guides, study notes and summaries about Financial Accounting 379? On this page you'll find 31 study documents about Financial Accounting 379.

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Financial Accounting 379 (FinAcc 379) detailed summaries

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    Financial Accounting 379 (FinAcc 379) detailed summaries

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    10
    January 2025
  • Detailed and complete FinAcc 379 summaries. The only summaries you will need for the year! These summaries were compiled using lecture slides, class notes, examples, question handouts and the Annotated IFRS Standards. Pass FinAcc with flying colors with these notes!
  • AccountingStudent
    $50.28 More Info
Detailed IFRS 5 Summary - Non-Current Assets Held for Sale and Discontinued Operations

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    Detailed IFRS 5 Summary - Non-Current Assets Held for Sale and Discontinued Operations

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    2
    January 2025
    2024/2025
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  • This summary outlines the key points of IFRS 5, covering the classification and measurement of non-current assets held for sale and discontinued operations: Scope & Classification: Discusses which non-current assets and disposal groups are included, as well as criteria for classifying assets held for sale. Measurement: Explains how assets should be measured at the lower of carrying amount or fair value less costs to sell. Presentation: Provides insights on the presentation of discontinued o...
  • AccountingStudent
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Detailed IFRS 16 - Leases Summary

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    Detailed IFRS 16 - Leases Summary

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    5
    January 2025
    2024/2025
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  • This concise summary covers the key points of IFRS 16, focusing on lease accounting for both lessees and lessors. It explains: Lessees: Recognition of lease liabilities, right-of-use (ROU) assets, depreciation, interest expenses, and tax considerations. Includes simplified approaches for short-term leases and low-value assets. Lessors: Distinction between operating and finance leases, and how to account for future lease receivables. Tax Treatment: Overview of tax implications, including ded...
  • AccountingStudent
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IAS 21 Foreign Operations Summary - Detailed and concise

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    IAS 21 Foreign Operations Summary - Detailed and concise

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    2
    January 2025
    2024/2025
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  • This Foreign Operations summary covers key IFRS concepts related to foreign currency transactions and translations. It includes practical guidance on functional currency, translation methods, and consolidation adjustments—ideal for exam preparation and practical use. What’s Included: Normal Foreign Currency Translation Reserve (FCTR): Treatment and adjustments. Goodwill & Revaluation: Handling foreign currency effects on business combinations. Intragroup Transactions: Eliminations and ...
  • AccountingStudent
    $6.29 More Info
Detailed Change in Ownership Summary – Consolidated Financial Statements Explained (Part 1 & 2)

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    Detailed Change in Ownership Summary – Consolidated Financial Statements Explained (Part 1 & 2)

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    9
    January 2025
    2024/2025
    Available in bundle
  • This Change in Ownership summary provides a concise yet comprehensive guide on how changes in shareholding affect consolidated financial statements. It covers essential topics such as partial disposals, step acquisitions, and equity adjustments—ideal for students preparing for exams and professionals applying IFRS 10 and IAS 27. What’s Included: Impact on Consolidated Financial Statements: Statement of Financial Position (SFP), Statement of Comprehensive Income (SCI), and Statement of...
  • AccountingStudent
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Detailed IAS 28 Investments in Associates Summary – Exam-Ready & Practical

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    Detailed IAS 28 Investments in Associates Summary – Exam-Ready & Practical

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    7
    January 2025
    2024/2025
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  • This detailed IAS 28 Investments in Associates summary provides a structured and practical approach to understanding the application of the equity method, recognition of significant influence, and accounting for transactions with associates. Ideal for accounting students preparing for exams and professionals seeking a clear understanding of IAS 28 principles. What’s Included: Key Concepts: Definition of an associate and the significance of the 20% ownership rule. Explanation of signifi...
  • AccountingStudent
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Comprehensive IFRS 3 Business Combinations Summary – Exam-Ready & Concise

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    Comprehensive IFRS 3 Business Combinations Summary – Exam-Ready & Concise

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    January 2025
    2024/2025
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  • This detailed IFRS 3 Business Combinations summary provides a structured and practical guide to understanding the acquisition method, measurement principles, and consolidation process. Designed for accounting students and professionals preparing for exams or needing a quick reference to IFRS 3 concepts. What’s Included: Acquisition Method (4-Step Approach): Identifying the acquirer. Determining the acquisition date. Recognizing and measuring identifiable assets, liabilities, and non-c...
  • AccountingStudent
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Complete Group Statements – Intragroup Transactions Summary | Easy & Exam-Ready

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    Complete Group Statements – Intragroup Transactions Summary | Easy & Exam-Ready

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    9
    January 2025
    2024/2025
    Available in bundle
  • This well-structured Group Statements – Intragroup Transactions summary provides an in-depth analysis of key consolidation principles and adjustments required when preparing group financial statements. Perfect for accounting students who need a concise yet comprehensive resource for tackling exam questions and assignments related to intragroup transactions. What’s Included: Recap of Group Consolidation Basics: Acquisition of shares and the treatment of investments in subsidiaries. An...
  • AccountingStudent
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Comprehensive IFRS 9 Financial Instruments Summary – Clear and Exam-Ready

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    Comprehensive IFRS 9 Financial Instruments Summary – Clear and Exam-Ready

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    January 2025
    2024/2025
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  • This detailed IFRS 9 Financial Instruments summary provides a structured and easy-to-understand breakdown of key concepts related to the classification, measurement, and impairment of financial assets and liabilities. Perfect for students aiming to master IFRS 9 concepts efficiently and excel in exams. What’s Included: Link to IAS 32: Explanation of how IFRS 9 builds on IAS 32 in classifying financial instruments. Financial Asset Classification: Covers the various classifications under IF...
  • AccountingStudent
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CMA Part 1 Volume 1: Sections A – C

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    CMA Part 1 Volume 1: Sections A – C

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    October 2024
    2024/2025
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  • Table of Contents Introduction to CMA Part 1 ............................................................................................... 1 Section A – External Financial Reporting Decisions...................................................... 3 A.1. Financial Statements ................................................................................................. 3 Users of Financial Information 3 The Financial Statements 4 Differences Between IFRS and U.S. GAAP 4 1) The Balance...
  • shifuexperttutor
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