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Practice Sets (Soon)
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Conceptual Framework and Accounting Standards
Framework and Financial Statements
Nonfinancial Assets and Related Standards
Financial Instruments and Group Accounts
Operation Based Standards and Related Accounts
Other Guidance in FS Presentation
Application – Assets
Cash and Cash Equivalents
Receivables
Property, Plant and Equipment
Revaluation and Impairment
Intangible Assets
Application – Liabilities and Equity
Current and Estimated Liabilities
Bonds, Notes and Compound Instruments
Lease
Postemployment Benefits and Income Tax
Shareholder’s Equity
Application – Other Topics
Financial Statements
Noncurrent Asset held for Sale
Hyperinflation
Others
Category Archives:
Conceptual Framework and Accounting Standards
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PFRS 16 – LEASE
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PFRS 2 – Share Based Payment
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PAS 19 – EMPLOYEE BENEFITS
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PAS 33 – EARNINGS PER SHARE
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PAS 37 – PROVISIONS
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PFRS 15 – REVENUE RECOGNITION
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