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Syllabus B1. The Applications, Strengths & Weaknesses of an accounting framework
Syllabus B1
The Applications, Strengths & Weaknesses of an accounting framework 1 / 1
Conceptual Framework - Introduction
2:57
March/June 2023 Q4(b)
Objective, Principles & Limitations of FR
2:20
Good Inforrnation: Qualitative Characteristics - Fundamentals
1:34
Good Inforrnation: Qualitative Characteristics - Enhancing
2:22
Cost Constraints on Useful Information
Definition of an Asset
0:54
Definition of a Liability
1:04
Learning Question
Definitions - Other Elements
0:57
Recognition
1:32
Learning Question
Derecognition
0:21
Historic v Current
0:45
Selection of Measurement Basis
0:50
P&L v OCI - In Principle
0:34
OCI - What gets recycled to P/L?
Materiality - IFRS Practice Statement 2
4:15
Quiz on Materiality
Examiner's Article - Measurement
Examiner's Article - Conceptual Framework
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A1. Professional & Ethical Behaviour
A. Fundamental Ethical And Professional Principles
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C1. Revenue
C. Reporting Financial Performance