Intermediate Financial Accounting/IFA2 Notes (High H1)

Description

Topics covered including: Conceptual framework, fair value measurement, PPE recognition and subsequent measurement, income taxes, leases, revenue recognition, financial instruments, consolidation (direct & indirect, intragroup transaction, non-controlling interest and consolidation worksheets), disclosure issues. Content is summarised from lectures, tutorials, and textbook, also including case studies. Key concepts and examples are highlighted. Hope this is helpful for you!