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Study Guides for Stacey

External Reporting Issues

ACCT3102 Study Guide - Midterm Guide: Increment And Decrement Operators, Impaired Asset, Book Value

Lecture 2 Revaluation Impairment Revaluation before starting on impairment Revaluation Model (para. 31, AASB 116) After recognition, an item of PPE whose fair value can be measured reliably shall be carried at a revalued ...

ACCT3102 Study Guide - Midterm Guide: Deferred Tax, Deferred Income, Book Value

Lecture 3 Accounting for Income Tax Accounting Profit = Based on requirements of accounting regulations Taxable Income = Based on Income Tax Assessment Act (1997) Often follows cash flows of transactions and events Account...

ACCT3102 Study Guide - Midterm Guide: Finance Lease, Operating Lease, Interest Expense

Lecture 1 Accounting for Leases What is a lease? Lease does not require disclosure on the balance sheet Lease payments are typically treated as rental expenses (appear only in Income Statement) Only applies to short term o...

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