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Objective of IFRS 2: To specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular,it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions,[...] Objective: To specify the financial reporting by an entity when it undertakes a business combination. [ A business combination is the bringing together of separate entities or businesses into one reporting entity. The result of nearly all business combinations is [...]
The objective of this IFRS is to specify the accounting for assets held for sale,and the presentation and disclosure of discontinued operations. In particular,the IFRS requires: (a) assets that meet the criteria to be classified as held for sale to be measured [...] Objective: To specify the financial reporting for the exploration for and evaluation of mineral resources. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial [...] Objective: To require entities to provide disclosures in their financial statements that enable users to evaluate: (a) the significance of financial instruments for the entity’s financial position and performance;and (b) the [...] |  FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four,Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.Also author to another very popular free educational accounting cum finance blog:http://basiccollegeaccounting.com under the branding of College Accounting Coach. | |||||
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