Accounting

This document briefly describes what is deferred tax. It includes the difference between deferred tax asset and deferred tax liability

the document will basically explain how to account for a change in accounting estimates and how to correct errors.

the document basically explains the change in accounting policies, how to account and how to disclose them

THE DOCUMENT TAKES YOU INTO STEPS REGARDING THE RECOGNITION OF REVENUE TILL THE END

the document explains the basics to accounting by starting with the conceptual framework. then move to broader questions like the revenue as well as IAS-8

This document entails key concepts under changes in estimates, accounting policies and correction of errors and its disclosures. It also includes examples on changes in estimates.

This document covers group financial statements and is extensively filled with examples on consolidating financial statements using the pro-forma journal entry method. It also covers aspects of control and the related requirements you need to take into account to determine whether a parent controls a subsidiary

Complete guide to understanding IAS 12 Tax for accounting. Guaranteed question in the paper! Includes examples and summary templates for calculations.

This documents provides a summary of the key concepts under financial instruments such as financial assets, financial liabilities, amortized cost, etc. Examples on financial assets and financial liabilities are also given with calculations and journal entries.

This document contains a summary of the key concepts under leases (IFRS 16) with a focus on lessee accounting and provides a comprehensive example with the solution and calculations