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I am resitting this paper with self studying. Is there any current issue update from June exam – I know IFRS9 was hot in June. Have they introduced any additional examinable area?
Great site! Many thanksIFRS for SME’s
Managing the change to IFRS
Employee benefits (Corridor method to be scrapped)
Accounting for Leases (problems and exposure draft)
Revenue Recognition (IASB + FASB working on a new standard)
Complexity in Financial Instruments
Management CommentaryThanks but FV measurement on what?
Management commentary is?
Management commentary is a narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity. It also provides management with an opportunity to explain its objectives and its strategies for achieving those objectives.
In terms of FV measurement, you should be able to discuss Fair Value v Historic cost and the advantages/disadvantages of each method and also any current developments in this area.
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Thx
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IAS 17 main bhi tu current development hain
@salmanahmedkhi said:
IAS 17 main bhi tu current development hainYes that is Leases.
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