1
Q
Calculate gain in disposal?
A
Proceeds - carrying amount
Calculations (FR)
flashcards
Decks in class (41)
# Cards
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IAS 1626
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IAS 4020
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IAS 40 (Transfers)8
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General Terminology17
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Disposals (IAS 40)5
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IAS 16 Accounting Entries7
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IAS 40 Accounting Entries5
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IAS 23 Accounting Entries1
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FVTPL and FVTOCI (Entries)7
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FSs17
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Debits and Credits17
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TB21
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SPL10
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SFP7
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SCE3
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Consolidated SFP3
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IAS 219
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SOCF8
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SPL and SFP Steps27
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SCE Steps8
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Deferred tax liabiltiy for FSs (Taxable temporary difference)4
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Adjusted retained earnings1
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Movement on deferred tax1
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Deferred Tax Revaluation4
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Deferred Tax Provision2
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IAS 419
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IAS 2314
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IAS 3837
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IAS 3636
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IFRS 158
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IFRS 1638
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Consolidated SFP Calculations14
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CSFP (Theory)29
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CSFP (Practice)53
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CSPL (Practice)11
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CSFP Adjustments10
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CSPL Adjustments3
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Financial Instruments15
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Financial Assets32
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Financial Liabilities11
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Convertible Debentures11
