#ACCAP2lectures

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Impairment of Financial Assets - Simplified Approach

IFRS 9 discusses the relevance of impairment loss to be accounted for at the time of initial measurement of the financial asset itself....

Contingent Liabilities - Why Disclosed?

The session discusses the accounting treatment of Contingent Liabilities and difference between a provision and a contingent liability

Accounting For Government Grants under IAS 20

IAS 20 deals with accounting and disclosure of government grants and government assistance. Government, according to the standard, refers...

Share Based Payments - Accounting and Vesting Conditions

The accounting for Share Based Payments is usually complicated. This, however, is relevant considering the fact that many entities have...

ACCA Qualification for Chartered Accountants in India

#IFRS 17 - A unique challenge for accountants

Accounting for derivatives - An Overview