Accounting
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How To Identify A Business Combination
How To Identify A Business Combination? Obtaining control over the net assets of another entity could be achieved by one…
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Objectives Of Human Resource Accounting
Objectives Of Human Resource Accounting Human Resource Accounting (HRA) is a bunch of accounting methods that aim to resolve and…
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Difference Between Functional Currency And Presentation Currency
A parent entity might have subsidiaries that are located in a foreign country. In many cases, the financial statements of…
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The Reasons Why IAS 17 Lease Was Replaced By IFRS 16
Accounting for leases by most countries is very comparable, in that most countries require the application of principles similar to…
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Gain Or Loss On A Sale And Leaseback Transaction
The accounting treatment prescribed by IAS 17Â relating to any gain or loss on the sale of an asset in…
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Accounting For Sale And Leaseback Transactions
Accounting For Sale And Leaseback Transactions : A ‘sale and leaseback’ is a lease transaction that creates an accounting problem…
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Different Types Of Dividends | When Is Dividend Recognized
Dividends are a distribution from the company to its owners. It is generally the case, under companies legislation, that dividends…
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Difference Between Retained Earnings And Reserves
Retained Earnings And Reserves are very confusing accounting term because there is a minor difference in between them. Some thinks…
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Methods Of Cash Flow Statement
 The cash flow provides information on a company’s earnings and financial strength. Cash flow is particularly important for creditors and…
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Is Accumulated Depreciation An Asset Or A Liability?
What is Accumulated Depreciation? Accumulated Depreciation is the cumulative depreciation expenses recognized against a Fixed Asset. It is a contra…
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