The Application Of An Accounting Framework - Chapters 4-7
- 01Introduction0:54Definition of an Asset
- 02Explanation1:04Definition of a Liability
- 03Test questionsLearning Question
- 04Video0:57Definitions - Other Elements
- 05Video1:32Recognition
- 06Test questionsLearning Question
- 07Past Paper2:21Past Exam Question
- 08Explanation0:21Derecognition
- 09Video0:45Historic v Current
- 10Video0:50Selection of Measurement Basis
- 15Video0:34P&L v OCI - In Principle
- 17Explanation4:39Materiality - IFRS Practice Statement 2
- 18Quiz questionsQuiz on Materiality
- 19Illustration1:49Materiality - Illustration
- 20NotesExaminer's Article - Measurement
- 21NotesExaminer's Article - Conceptual Framework