Summary
Week 4
Erasmus Universiteit · International Business Administration
Y1 - AccountingInhoud
De koppen uit dit document, op volgorde. Niet de inhoud zelf.
- Week 4
- 7.1 Understand the different types of noncurrent assets
- 7.2 Determine the cost of PPE on initial recognition
- 7.3 Understand when to capitalize or expense subsequent costs
- 7.4 Measure and record depreciation
- 7.5 Account for PPE disposals
- 7.6 Understand the recognition and subsequent measurement of intangible assets
- 7.7 Report noncurrent assets transactions on the statement of cash flows
- Chapter 8 Investments
- 8.1 Explain why entities invest and what they invest in
- 8.2 Account for debt investments under IFRS 9
- 8.3 Account for equity investments under IFRS 9
- 8.4 Account for investments in equity securities when the investor has significant influence
- 8.5 Account for investments in equity securities when the investor has controlling influence
- 8.6 Report investments in securities on the financial statements
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