D Accounting Standards and Regulations notes (22420)

Description

Extensive but concise ASR notes - I use subheadings and colour-coding to divide the material in a clear and understandable way, which was especially helpful in the final exam when trying to locate a specific standard or piece of info. These notes cover all topics: 1. A framework for financial reporting 2. Reporting performance 3. Introduction to assets; Inventory and PPE 4. Intangible Assets 5. Natural Resources 6. Liabilities 7. Leases 8. Foreign Currency 9. Financial Instruments (1); Instruments at amortised cost and FV through P&L 10. Financial Instruments Part (2); Derivatives and hedging 11. Income Taxes