Syllabus A2
Recognition and Measurement 2 / 4
Download revision notes
Syllabus A2
The Recognition Criteria
3:06
Definition of an Asset
0:54
Definition of a Liability
1:04
Historic Cost
2:37
Fair Value
1:41
Value in Use
1:02
Current Cost
1:08
Past Exam Question
2:05
The (dis)advantages of Historical Cost
1:53
Past Exam Question
1:27
Current Cost v Historical Cost
Memory Revision Quiz
Memory test
Previous
A1. The Need For A Conceptual Framework And The Characteristics
A. The Conceptual and Regulatory Framework
Next up
A3. Regulatory Framework
A. The Conceptual and Regulatory Framework