pdf, 727 KB
pdf, 727 KB
  • ICAEW
  • Institute of Chartered Accountants in England and Wales
  • Financial Accounting & Reporting
  • Ideal for students
  • Ideal for teachers and private tutors
  • Exam questions and illustrative answers with revision notes
  • Consolidation
  • Goodwill
  • Joint arrangements
  • Joint control
  • Equity method of accounting
  • Provisions for unrealised profits
  • Fair value adjustments
  • Deferred consideration
  • Non-controlling interest (NCI)
  • Consolidated retained earnings
  • IFRS 5 Non-current assets held for sale and discontinued operations
  • Disposal of a subsidiary
  • Dividend income
  • Deferred income
  • Foreign currency
  • Abandonment of non-current assets
  • Inventory valuation
  • IAS 16 Property, plant and equipment
  • IAS 23 Borrowing costs
  • IAS 20 Government grants
  • Ethics

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