Business
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Impact on the reported profit and asset value for an accounting period of the FIFO and average method.
August 2, 2014
Impact on the reported profit and asset value for an accounting period of the FIFO and average method.
Impact on the reported profit and asset value for an accounting period of the FIFO and average method. The key…
Difference between the FIFO and Weighted Average method of Inventory?
August 2, 2014
Difference between the FIFO and Weighted Average method of Inventory?
Difference between the FIFO and weighted average method of Inventory? The first-in, first-out method assumes that the items of inventory…
Is the value of inventory accurate before a full physical count?
August 2, 2014
Is the value of inventory accurate before a full physical count?
Is estimation of the value of inventory accurate before a full physical count? A full physical count will certainly provide…
Assumptions that must be made in order to assign a cost to inventory items at the time of sale
August 2, 2014
Assumptions that must be made in order to assign a cost to inventory items at the time of sale
Assumptions that must be made in order to assign a cost to inventory items at the time of sale One…
Perpetual or a periodic inventory system system to follow?
August 2, 2014
Perpetual or a periodic inventory system system to follow?
Perpetual or a periodic inventory system system to follow? Under the periodic method the amount of inventory is determined periodically…
What is Retesting of share options?
July 21, 2014
What is Retesting of share options?
What is Retesting of share options? Retesting of share options occurs when an entity chooses to modify the terms and…
Factors Influencing Option Pricing Models As Per IFRS 2
July 21, 2014
Factors Influencing Option Pricing Models As Per IFRS 2
There are six primary factors that influence option prices. The minimum factors that must be taken into account in option…
Different accounting treatment for instruments classified as debt and equity instruments ?
July 21, 2014
Different accounting treatment for instruments classified as debt and equity instruments ?
Different accounting treatment for instruments classified as debt and equity instruments Instruments classified as debt (liabilities) are accounted for by…
Difference Between Equity Settled And Cash Settled Share Based Payment
July 17, 2014
Difference Between Equity Settled And Cash Settled Share Based Payment
A share-based payment is a transaction whereby an entity receives goods or services either as consideration for its equity or…
Rules on the Measurement and Recognition of Share based Payments
July 17, 2014
Rules on the Measurement and Recognition of Share based Payments
Why do IASB formulate rules on the measurement and recognition of share-based payments? Prior to the introduction of IFRS 2…