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October 12, 2018

IFRS 36: IMPAIRMENT OF ASSET

IFRS 36 IMPAIRMENT OF ASSET OBJECTIVE • To ensure that assets are carried at no more than their recoverable amount, and to define how recoverable amount […]
September 6, 2018

AUDIT EXPECTATION GAP

AUDIT EXPECTATION GAP INTRODUCTION The expectation gap is the difference ( or gaps) between : What the users of Financial statements and other members of the […]
July 20, 2018

IFRS 9: Recognition, Measurement & Impairment of Financial Instruments

IFRS 9 Recognition, Measurement &Impairment of Financial Instruments Introduction to IFRS 9 ►Overview of IAS 39 and its draw backs. ►Classification and measurement under IFRS 9 […]
July 20, 2018

IFRS 16: LEASE ACCOUNTING

IFRS 16-LEASE ACCOUNTING OVERVIEW IFRS 16 specifies how an IFRS reporter will recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, […]