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Conceptual Framework
> IAS 36 : Impairment Part 2 > Flashcards
IAS 36 : Impairment Part 2 Flashcards
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Conceptual Framework
(29 decks)
CP 1 : The Objective of General Purpose Financial Reporting
CP 2 : Qualitative Characteristics of Useful Financial Information
CP 3 : Financial Statements and Reporting Entity
CP 4 : Elements of Financial Statements
CP 5 : Recognition and Derecognition
CP 6 : Measurement
CP 7 : Presentation and Disclosure, CP 8 : Concepts of Capital and Capital Maintenance
Purpose, Composition and Structure of Financial Statements
Accounting Policies
IAS 16 : Scope, Definition, Recognition
IAS 16 : Measurement at Recognition (Initial Measurement)
IAS 16 : Measurement After Recognition : Cost Model
IAS 16 : Measurement After Recognition : Revaluation Model
Ias 16 : Derecognition and Disposal, Disclosure Requirements
IAS 23 : Borrowing Costs
IAS 20 : Government Grants
IAS 40 : Investment Property
IAS 2 : Inventory
IAS 10 : Events After Reporting Period
IAS 41 : Agriculture
IAS 37 : Provisions, Contingent Liabilities and Contingent Assets
IAS 24 : Related Party Disclosures
IAS 38 : Intangible Assets Part 1
IAS 38 : Intangible Assets Part 2
IFRS 8 : Operating Segments
IAS 36 : Impairment Part 1
IAS 36 : Impairment Part 2
IFRS 13 : Fair Value Part 1
IFRS 13 : Fair Value Part 2
