Syllabus B1
The Application Of An Accounting Framework - Chapters 4-7 2 / 2
Definition of an Asset
0:54
Definition of a Liability
1:04
Learning Question
Definitions - Other Elements
0:57
Recognition
1:32
Learning Question
Past Exam Question
2:21
Derecognition
0:21
Historic v Current
0:45
Selection of Measurement Basis
0:50
P&L v OCI - In Principle
0:34
Materiality - IFRS Practice Statement 2
4:39
Quiz on Materiality
Materiality - Illustration
1:49
Examiner's Article - Measurement
Examiner's Article - Conceptual Framework
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B1. The Application Of An Accounting Framework - Chapters 1-3
B. The Financial Reporting Framework
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C1. Revenue
C. Reporting Financial Performance