Acowtancy
Free
Sign Up
Log In
ACCA
ACCA
CIMA
CAT / FIA
DipIFR
SBR
UK
BT
MA
FA
LW
Eng
PM
TX
UK
FR
AA
FM
SBL
SBR
INT
SBR
UK
AFM
APM
ATX
UK
AAA
INT
AAA
UK
Classroom
SBR
UK
Home
Textbook
Test Centre
Exam Centre
Progress
Search
Classroom
Revision
ULTRA
Marking Hub
Buy
Get access
$
269
Buy
Get access
$
269
See all classes
Previous
Next
Syllabus B1.
The Application Of An Accounting Framework - Chapters 4-7
Syllabus B1
The Application Of An Accounting Framework - Chapters 4-7
2
/
2
Definition of an Asset
0:54
Definition of a Liability
1:04
Learning Question
Definitions - Other Elements
0:57
Recognition
1:32
Learning Question
Past Exam Question
2:21
Derecognition
0:21
Historic v Current
0:45
Selection of Measurement Basis
0:50
P&L v OCI - In Principle
0:34
Materiality - IFRS Practice Statement 2
4:39
Quiz on Materiality
Materiality - Illustration
1:49
Examiner's Article - Measurement
Examiner's Article - Conceptual Framework
Previous
B1.
The Application Of An Accounting Framework - Chapters 1-3
B.
The Financial Reporting Framework
Next up
C1.
Revenue
C.
Reporting Financial Performance
Excel with Premium!
Full syllabus coverage with expert video tutorials
Regularly updated and refreshed content
Past paper walkthroughs to maximize marks
Practice questions with model answers
Quizzes and recaps to track progress
Flexible revision and downloadable videos
Get premium access
$
269