Financial Accounting Homework: Detailed Solutions for All Questions
VerifiedAdded on 2023/06/06
|22
|1871
|358
Homework Assignment
AI Summary
This document presents a comprehensive solution to a financial accounting homework assignment. The solution addresses various aspects of financial accounting, including changes in accounting policies and estimates as per IAS 8, accounting for share capital transactions, calculation of taxable income and deferred taxes, and accounting for asset revaluations and impairments. The assignment covers topics such as depreciation, fair value measurement, journal entries, and financial statement disclosures, offering detailed explanations and calculations for each question. It also includes analysis of fraudulent activities, share forfeiture, and impairment losses, providing a complete overview of the topics covered in the financial accounting module.
Contribute Materials
Your contribution can guide someone’s learning journey. Share your
documents today.

FINANCIAL ACCOUNTING 1
FINANCIAL
ACCOUNTING
FINANCIAL
ACCOUNTING
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.

FINANCIAL ACCOUNTING 2
Contents
Answer 1:...................................................................................................................................3
Answer 2:...................................................................................................................................5
Answer 3:...................................................................................................................................9
Answer 4:.................................................................................................................................15
Answer 5:.................................................................................................................................19
References:...............................................................................................................................23
Contents
Answer 1:...................................................................................................................................3
Answer 2:...................................................................................................................................5
Answer 3:...................................................................................................................................9
Answer 4:.................................................................................................................................15
Answer 5:.................................................................................................................................19
References:...............................................................................................................................23

FINANCIAL ACCOUNTING 3
Answer 1:
Part 1:
As per IAS 8 which deals with the changes in the accounting policies and accounting
estimates, the change could take place prospectively. Usually, a company is encouraged to
adopt the same accounting policies, estimates in all of the years to follow but sometimes, due
to the change in the market conditions etc, the company may go for the change in the
accounting estimates.
Just like in the present case, the company has gone for the change in the useful life of the
asset. This is alright for the company to follow, but the depreciation will have to be charged
on the same, no matter what.
The value of the equipment on 01.07.2017 shall be $(800,000-160,000).
Which means if the useful life of the equipment reduces to 6, then the following would be its
entry:
Depreciation expense Dr 106,667
To Accumulated depreciation 106,667
(IAS plus, 2018).
The fact shall be disclosed in the notes to the financial statements.
Part 2:
As per the accounting standard on the change in the accounting policies, an amount may be
missed out from being reported in the financial statements and such cases, the amount shall
be reported in the financial statements but the following shall also be disclosed in them:
The effect of that item on the financial statements
Answer 1:
Part 1:
As per IAS 8 which deals with the changes in the accounting policies and accounting
estimates, the change could take place prospectively. Usually, a company is encouraged to
adopt the same accounting policies, estimates in all of the years to follow but sometimes, due
to the change in the market conditions etc, the company may go for the change in the
accounting estimates.
Just like in the present case, the company has gone for the change in the useful life of the
asset. This is alright for the company to follow, but the depreciation will have to be charged
on the same, no matter what.
The value of the equipment on 01.07.2017 shall be $(800,000-160,000).
Which means if the useful life of the equipment reduces to 6, then the following would be its
entry:
Depreciation expense Dr 106,667
To Accumulated depreciation 106,667
(IAS plus, 2018).
The fact shall be disclosed in the notes to the financial statements.
Part 2:
As per the accounting standard on the change in the accounting policies, an amount may be
missed out from being reported in the financial statements and such cases, the amount shall
be reported in the financial statements but the following shall also be disclosed in them:
The effect of that item on the financial statements

FINANCIAL ACCOUNTING 4
The amounts of the adjustments that pertains to the previous period.
(IAS plus, 2018).
Hence, the same shall be reported in the financial statements:
The following would be its entry:
Repairs on equipment expense Dr 20,000
To Profit and Loss A/c 20,000
With regard to the notes in financial statements, the fact shall not be recorded in the notes.
Part 3:
As per IFRS 13 which deals with the fair value measurement, the standard states the fact all
of the assets and the liabilities shall be disclosed at their respective fair values which means
the fair values less the costs to sell. This applies to all except in some special circumstances.
The standard does not lay down the specific requirements which pertains to the measurement
and the disclosure for such transactions.
The standard further deals with the definition of the term “fair value” which means the
amount that the company would receive if it sells and asset or transfers its liability onto
another (IFRS, 2018).
Therefore, the shares shall also be revalued and reported at their fair values.
The following would be its entry:
Profit and Loss Dr 350,000
To Investment 350,000
This shall be disclosed in the notes to the financial statements.
The amounts of the adjustments that pertains to the previous period.
(IAS plus, 2018).
Hence, the same shall be reported in the financial statements:
The following would be its entry:
Repairs on equipment expense Dr 20,000
To Profit and Loss A/c 20,000
With regard to the notes in financial statements, the fact shall not be recorded in the notes.
Part 3:
As per IFRS 13 which deals with the fair value measurement, the standard states the fact all
of the assets and the liabilities shall be disclosed at their respective fair values which means
the fair values less the costs to sell. This applies to all except in some special circumstances.
The standard does not lay down the specific requirements which pertains to the measurement
and the disclosure for such transactions.
The standard further deals with the definition of the term “fair value” which means the
amount that the company would receive if it sells and asset or transfers its liability onto
another (IFRS, 2018).
Therefore, the shares shall also be revalued and reported at their fair values.
The following would be its entry:
Profit and Loss Dr 350,000
To Investment 350,000
This shall be disclosed in the notes to the financial statements.
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.

FINANCIAL ACCOUNTING 5
Part 4:
This activity of the previous accountant of the company seems to be a fraudulent activity
which needs some investigation, hence the fact cannot be included in the books of account.
But since, the expense has already been charged in the financial statements, it shall be written
back through the following entry.
The following would be its entry:
Profit and Loss A/c Dr 20,000
To Advertising expense 20,000
This shall be disclosed in the notes to the financial statements.
Answer 2:
Part 1:
Date Particulars Debit Credit
31.07.2017 Bank
150,00,000.
00
To Share Application
150,00,000.
00
(being money received for the shares)
10.08.2017 Share Application
150,00,000.
00
To Share Capital
150,00,000.
00
Part 4:
This activity of the previous accountant of the company seems to be a fraudulent activity
which needs some investigation, hence the fact cannot be included in the books of account.
But since, the expense has already been charged in the financial statements, it shall be written
back through the following entry.
The following would be its entry:
Profit and Loss A/c Dr 20,000
To Advertising expense 20,000
This shall be disclosed in the notes to the financial statements.
Answer 2:
Part 1:
Date Particulars Debit Credit
31.07.2017 Bank
150,00,000.
00
To Share Application
150,00,000.
00
(being money received for the shares)
10.08.2017 Share Application
150,00,000.
00
To Share Capital
150,00,000.
00

FINANCIAL ACCOUNTING 6
(being shares applied)
12.08.2017 Shares underwriting commission
12,000.
00
To Bank
12,000.
00
(being underwriting commission paid)
10.09.2018 Bank
25,00,000.
00
To Share Capital
25,00,000.
00
(being share allotment money received)
01.02.2018 Bank
24,80,000.
00
To Share Capital
24,80,000.
00
(being final call made)
Equity share capital
1,40,000.
00
To share first call
1,00,000.
00
To share second call 40,000.
(being shares applied)
12.08.2017 Shares underwriting commission
12,000.
00
To Bank
12,000.
00
(being underwriting commission paid)
10.09.2018 Bank
25,00,000.
00
To Share Capital
25,00,000.
00
(being share allotment money received)
01.02.2018 Bank
24,80,000.
00
To Share Capital
24,80,000.
00
(being final call made)
Equity share capital
1,40,000.
00
To share first call
1,00,000.
00
To share second call 40,000.

FINANCIAL ACCOUNTING 7
00
To Calls in arrear -
(being the accounting for the share
forfeiture)
20.03.2018 Equity share capital
1,60,000.
00
To Calls in Arrear
20,000.
00
To Forfeited shares
1,40,000.
00
(being the accounting for the share
forfeiture)
20.03.2018 Cash
1,28,000.
00
Shares reissue expenses
4,000.
00
Discount on shares
12,000.
00
To shares forfeited
1,40,000.
00
To discount on shares
4,000.
00
00
To Calls in arrear -
(being the accounting for the share
forfeiture)
20.03.2018 Equity share capital
1,60,000.
00
To Calls in Arrear
20,000.
00
To Forfeited shares
1,40,000.
00
(being the accounting for the share
forfeiture)
20.03.2018 Cash
1,28,000.
00
Shares reissue expenses
4,000.
00
Discount on shares
12,000.
00
To shares forfeited
1,40,000.
00
To discount on shares
4,000.
00
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser

FINANCIAL ACCOUNTING 8
Part 2:
The following table shows in the calculations:
Amounts paid
1,40,000.0
0
Less; discount
32,000.0
0
Less: reissue expenses
4,000.0
0
1,04,000.0
0
40,000.0
0
Amount to be paid to
each shareholders
2.6
0
Part 2:
The following table shows in the calculations:
Amounts paid
1,40,000.0
0
Less; discount
32,000.0
0
Less: reissue expenses
4,000.0
0
1,04,000.0
0
40,000.0
0
Amount to be paid to
each shareholders
2.6
0

FINANCIAL ACCOUNTING 9
Answer 3:
Part a:
a) Statement of Taxable Income $
Accounting Profit Before Tax 5,55,80
0.00
Add: 5,10,30
0.00
1,53,09
0.00
Book Depreciation -
equipment
70,00
0.00
Book Depreciation - motor
vehicles
30,00
0.00
Doubtful Debts expense 34,00
0.00
Entertainment Expense 4,50
0.00
Annual Leave 25,00
0.00
Warranty Expenses 18,50
0.00
Insurance 18,00
0.00
2,00,00
0.00
Less:
Government Grant 50,00
Answer 3:
Part a:
a) Statement of Taxable Income $
Accounting Profit Before Tax 5,55,80
0.00
Add: 5,10,30
0.00
1,53,09
0.00
Book Depreciation -
equipment
70,00
0.00
Book Depreciation - motor
vehicles
30,00
0.00
Doubtful Debts expense 34,00
0.00
Entertainment Expense 4,50
0.00
Annual Leave 25,00
0.00
Warranty Expenses 18,50
0.00
Insurance 18,00
0.00
2,00,00
0.00
Less:
Government Grant 50,00

FINANCIAL ACCOUNTING 10
0.00
Depreciation for Tax Purposes
- equipment
1,00,00
0.00
Depreciation for Tax Purposes
– motor vehicles
20,00
0.00
Bad debts written off 2,00
0.00
Annual Leave actually paid 4,00
0.00
Warranty expenses actually
paid
2,00
0.00
Insurance expenses actually
paid
25,00
0.00
2,03,00
0.00
Taxable Income 5,52,80
0.00
Current Tax
0.30
1,65,84
0.00
Part b:
Item Carryi
ng
amount
Tax
Base
Deductibl
e
Temporar
Taxable
Tempor
ary
Incom
e Tax
Expen
Reval
uation
Surpl
Tax
Paya
ble
0.00
Depreciation for Tax Purposes
- equipment
1,00,00
0.00
Depreciation for Tax Purposes
– motor vehicles
20,00
0.00
Bad debts written off 2,00
0.00
Annual Leave actually paid 4,00
0.00
Warranty expenses actually
paid
2,00
0.00
Insurance expenses actually
paid
25,00
0.00
2,03,00
0.00
Taxable Income 5,52,80
0.00
Current Tax
0.30
1,65,84
0.00
Part b:
Item Carryi
ng
amount
Tax
Base
Deductibl
e
Temporar
Taxable
Tempor
ary
Incom
e Tax
Expen
Reval
uation
Surpl
Tax
Paya
ble
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.

FINANCIAL ACCOUNTING 11
y
Difference
Differen
ce
se us
$ $ $ $ $ $ $
Assets
Cash 40
,000.00
4
0,000.00 - - -
Inventory 1,62
,900.00
1,6
2,900.00 - - -
Receivables
(Net)
2,18
,000.00
2,5
0,000.00 32,000.00 -
9,
600.00
Prepaid
Insurance
7
,000.00 - -
-
7,000.00
-
2,100.0
0
Equipment -
net
6,30
,000.00
6,0
0,000.00 -
-
30,000.0
0
-
9,000.0
0
Motor Vehicle
- net
90
,000.00
1,0
0,000.00 10,000.00 -
3,
000.00 -
Total Assets 11,47
,900.00
11,5
2,900.00 42,000.00
-
37,000.0
0
1,
500.00 -
Liabilities
Accounts
Payables
54
,600.00
5
4,600.00 - - -
Loan 2,00 2,0
y
Difference
Differen
ce
se us
$ $ $ $ $ $ $
Assets
Cash 40
,000.00
4
0,000.00 - - -
Inventory 1,62
,900.00
1,6
2,900.00 - - -
Receivables
(Net)
2,18
,000.00
2,5
0,000.00 32,000.00 -
9,
600.00
Prepaid
Insurance
7
,000.00 - -
-
7,000.00
-
2,100.0
0
Equipment -
net
6,30
,000.00
6,0
0,000.00 -
-
30,000.0
0
-
9,000.0
0
Motor Vehicle
- net
90
,000.00
1,0
0,000.00 10,000.00 -
3,
000.00 -
Total Assets 11,47
,900.00
11,5
2,900.00 42,000.00
-
37,000.0
0
1,
500.00 -
Liabilities
Accounts
Payables
54
,600.00
5
4,600.00 - - -
Loan 2,00 2,0

FINANCIAL ACCOUNTING 12
,000.00 0,000.00 - - -
Provision for
annual leave
21
,000.00 -
-
21,000.00 -
-
6,300.0
0
Provision for
warranty
16
,500.00 -
-
16,500.00 -
-
4,950.0
0
Total
Liabilities
2,92
,100.00
2,5
4,600.00
-
37,500.00 -
-
11,250.
00
Net Assets 8,55
,800.00
8,9
8,300.00 79,500.00
-
37,000.0
0
12,
750.00
Temporary
difference for
year
-
42,500.0
0
Tax effected
at 30%
2,56
,740.00
2,6
9,490.00 23,850.00
-
11,100.0
0
Taxable
Income
5,55
,800.00
5,5
2,800.00
Part c:
Journal Entries
$
,000.00 0,000.00 - - -
Provision for
annual leave
21
,000.00 -
-
21,000.00 -
-
6,300.0
0
Provision for
warranty
16
,500.00 -
-
16,500.00 -
-
4,950.0
0
Total
Liabilities
2,92
,100.00
2,5
4,600.00
-
37,500.00 -
-
11,250.
00
Net Assets 8,55
,800.00
8,9
8,300.00 79,500.00
-
37,000.0
0
12,
750.00
Temporary
difference for
year
-
42,500.0
0
Tax effected
at 30%
2,56
,740.00
2,6
9,490.00 23,850.00
-
11,100.0
0
Taxable
Income
5,55
,800.00
5,5
2,800.00
Part c:
Journal Entries
$

FINANCIAL ACCOUNTING 13
Current Tax 1,65,840.00
Deferred Tax Liability 11,100.00
Deferred Tax Asset 23,850.00
Provision for Tax 1,53,090.00
Current Tax 1,65,840.00
Deferred Tax Liability 11,100.00
Deferred Tax Asset 23,850.00
Provision for Tax 1,53,090.00
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser

FINANCIAL ACCOUNTING 14
Answer 4:
Equipment 1:
Particulars Debit Credit
30.06.2016 Depreciation
12,500.0
0
To Accumulated depreciation
12,500.0
0
(being amounts charged for
depreciation)
Property, plant and equipment
7,500.0
0
To Profit and Loss
7,500.0
0
(being revaluation)
Value as on 30.06.2017
47,500.0
0
30.06.2018 Depreciation
15,000.0
0
To Accumulated depreciation
15,000.0
0
(being the amounts charged for
Answer 4:
Equipment 1:
Particulars Debit Credit
30.06.2016 Depreciation
12,500.0
0
To Accumulated depreciation
12,500.0
0
(being amounts charged for
depreciation)
Property, plant and equipment
7,500.0
0
To Profit and Loss
7,500.0
0
(being revaluation)
Value as on 30.06.2017
47,500.0
0
30.06.2018 Depreciation
15,000.0
0
To Accumulated depreciation
15,000.0
0
(being the amounts charged for

FINANCIAL ACCOUNTING 15
depreciation)
Property, plant and equipment
4,000.0
0
To Profit and Loss
4,000.0
0
(being revaluation)
Value as on 30.06.2017
40,000.0
0
Equipment 1
Particulars Debit Credit
Depreciation
4,000.0
0
To Accumulated depreciation
4,000.0
0
(being amounts charged for
depreciation)
Value as on 30.06.2017
16,000.0
0
depreciation)
Property, plant and equipment
4,000.0
0
To Profit and Loss
4,000.0
0
(being revaluation)
Value as on 30.06.2017
40,000.0
0
Equipment 1
Particulars Debit Credit
Depreciation
4,000.0
0
To Accumulated depreciation
4,000.0
0
(being amounts charged for
depreciation)
Value as on 30.06.2017
16,000.0
0

FINANCIAL ACCOUNTING 16
30.06.2017 Property, plant and equipment
2,000.0
0
To Profit and Loss
2,000.0
0
(being revaluation)
Depreciation
2,000.0
0
To Accumulated depreciation
2,000.0
0
(being amounts charged for
depreciation)
Value as on 30.06.2017
16,000.0
0
Bank
13,000.0
0
Loss on sale
300.0
0
To Property, plant and equipment
16,000.0
0
30.06.2017 Property, plant and equipment
2,000.0
0
To Profit and Loss
2,000.0
0
(being revaluation)
Depreciation
2,000.0
0
To Accumulated depreciation
2,000.0
0
(being amounts charged for
depreciation)
Value as on 30.06.2017
16,000.0
0
Bank
13,000.0
0
Loss on sale
300.0
0
To Property, plant and equipment
16,000.0
0
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.

FINANCIAL ACCOUNTING 17

FINANCIAL ACCOUNTING 18
Answer 5:
Particulars Frizzy
Drinks
Impai
rment
loss
Carry
ing
value
Ice
Cream
y
Impai
rment
loss
Carryi
ng
value
Cash 1
8,000.
00
-
1
8,000.
00
14,000.
00
- 14,000.
00
Inventory 3
4,000.
00
-
3
4,000.
00
25,000.
00
- 25,000.
00
Furniture and
fixtures
2
5,000.
00
-
2
5,000.
00
35,000.
00
- 35,000.
00
Accumulated
depreciation – fixtures
and fittings
-
5,000.
00
-
-
10,000.
00
-
Equipment 1,6
5,000.
00
2
8,875.
00
1,3
6,125.
00
25,000.
00
2,857.
14
22,142.
86
Accumulated
depreciation –
equipment
-
55,000
.00
-
15,000.
00
Land and buildings 6,5
0,000.
1,1
3,750.
5,3
6,250.
1,
85,000.
2
1,142.
1,
63,857.
Answer 5:
Particulars Frizzy
Drinks
Impai
rment
loss
Carry
ing
value
Ice
Cream
y
Impai
rment
loss
Carryi
ng
value
Cash 1
8,000.
00
-
1
8,000.
00
14,000.
00
- 14,000.
00
Inventory 3
4,000.
00
-
3
4,000.
00
25,000.
00
- 25,000.
00
Furniture and
fixtures
2
5,000.
00
-
2
5,000.
00
35,000.
00
- 35,000.
00
Accumulated
depreciation – fixtures
and fittings
-
5,000.
00
-
-
10,000.
00
-
Equipment 1,6
5,000.
00
2
8,875.
00
1,3
6,125.
00
25,000.
00
2,857.
14
22,142.
86
Accumulated
depreciation –
equipment
-
55,000
.00
-
15,000.
00
Land and buildings 6,5
0,000.
1,1
3,750.
5,3
6,250.
1,
85,000.
2
1,142.
1,
63,857.

FINANCIAL ACCOUNTING 19
00 00 00 00 86 14
Accumulated
depreciation –
buildings
-
25,000
.00
-
6,000.0
0
Patent 2
5,000.
00
4,375.
00
2
0,625.
00
- - -
Goodwill 4
0,000.
00
4
0,000.
00
- 15,000.
00
1
5,000.
00
-
Total 8,7
2,000.
00
1,8
7,000.
00
7,7
0,000.
00
2,
68,000.
00
3
9,000.
00
2,
60,000.
00
Weig
hted
avera
ge
Carr
ying
value
Wei
ghte
d
aver
age
Carr
ying
value
Equipmen
t
1,6
5,000.
00
0.20
1,3
6,125.
00
Equip
ment 25,000.
00
0
.12
22,1
42.86
Land and
buildings
6,5
0,000. 0.77
5,3
6,250.
Land
and
1,
85,000.
0
.88
#####
#####
00 00 00 00 86 14
Accumulated
depreciation –
buildings
-
25,000
.00
-
6,000.0
0
Patent 2
5,000.
00
4,375.
00
2
0,625.
00
- - -
Goodwill 4
0,000.
00
4
0,000.
00
- 15,000.
00
1
5,000.
00
-
Total 8,7
2,000.
00
1,8
7,000.
00
7,7
0,000.
00
2,
68,000.
00
3
9,000.
00
2,
60,000.
00
Weig
hted
avera
ge
Carr
ying
value
Wei
ghte
d
aver
age
Carr
ying
value
Equipmen
t
1,6
5,000.
00
0.20
1,3
6,125.
00
Equip
ment 25,000.
00
0
.12
22,1
42.86
Land and
buildings
6,5
0,000. 0.77
5,3
6,250.
Land
and
1,
85,000.
0
.88
#####
#####
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser

FINANCIAL ACCOUNTING 20
00 00 building
s
00
Patent 2
5,000.
00
0.03
2
0,625.
00
8,4
0,000.
00
6,9
3,000.
00
2,
10,000.
00
#####
#####
Impairme
nt Loss
1,8
7,000.
00
Impairme
nt Loss
39,
000.00
Equi
pment
2
8,875.
00
Equi
pment 2,857.1
4
Land
and
buildings
1,1
3,750.
00
Land
and
buildings
21,142.
86
Pate
nt 4,375.
00
Pate
nt -
Goo
dwill
4
0,000.
00
Goo
dwill 15,000.
00
00 00 building
s
00
Patent 2
5,000.
00
0.03
2
0,625.
00
8,4
0,000.
00
6,9
3,000.
00
2,
10,000.
00
#####
#####
Impairme
nt Loss
1,8
7,000.
00
Impairme
nt Loss
39,
000.00
Equi
pment
2
8,875.
00
Equi
pment 2,857.1
4
Land
and
buildings
1,1
3,750.
00
Land
and
buildings
21,142.
86
Pate
nt 4,375.
00
Pate
nt -
Goo
dwill
4
0,000.
00
Goo
dwill 15,000.
00

FINANCIAL ACCOUNTING 21
Frizzy Drinks:
Impairment Loss Dr 1,87,000.00
Equipment 28,875.00
Land and buildings 1,13,750.00
Patent 4,375.00
Goodwill 40,000.00
Ice creamy:
Impairment Loss Dr 39,000.00
Equipment 2,857.14
Land and buildings 21,142.86
Patent -
Goodwill 15,000.00
Frizzy Drinks:
Impairment Loss Dr 1,87,000.00
Equipment 28,875.00
Land and buildings 1,13,750.00
Patent 4,375.00
Goodwill 40,000.00
Ice creamy:
Impairment Loss Dr 39,000.00
Equipment 2,857.14
Land and buildings 21,142.86
Patent -
Goodwill 15,000.00

FINANCIAL ACCOUNTING 22
References:
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors. (2018).
Retrieved from https://www.iasplus.com/en/standards/ias/ias8
IAS 8 Changes in Accounting Estimates | Explanation | Examples. (2018). Retrieved from
https://accounting-simplified.com/standard/ias-8/changes-in-accounting-estimates.html
IFRS. (2018). Retrieved from https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-
fair-value-measurement/
References:
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors. (2018).
Retrieved from https://www.iasplus.com/en/standards/ias/ias8
IAS 8 Changes in Accounting Estimates | Explanation | Examples. (2018). Retrieved from
https://accounting-simplified.com/standard/ias-8/changes-in-accounting-estimates.html
IFRS. (2018). Retrieved from https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-
fair-value-measurement/
1 out of 22
Related Documents

Your All-in-One AI-Powered Toolkit for Academic Success.
+13062052269
info@desklib.com
Available 24*7 on WhatsApp / Email
Unlock your academic potential
© 2024 | Zucol Services PVT LTD | All rights reserved.