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Monthly Archives: November 2018

Summary Notes: IFRS 16 Leases

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Accounting for NFP Entities
Accounting for Partnership
Accounting from Incomplete Records
Accounting process
Accrual and Prepayment
Bad & Doubtful Debts
Bank Reconciliation Statement
Basic Accounting
Branch Accounting
Company Law Pakistan (Companies Ordinance 1984)
Consolidation (Group Accounting)
Control Accounts and Reconciliations
Decision Making
Depreciation and Disposals
Ethics in Financial Reporting
Forecasting and Budgeting Techniques
Functional English
IAS 1 Presentation of Financial Statements
IAS 10 Events after the reporting period
IAS 11 Construction Contracts
IAS 12 Income taxes
IAS 16 Property, plant and equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 2 Inventories
IAS 20 Government grants and government assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of assets
IAS 37 Provisions, contingent liabilities and contingent assets
IAS 38 Intangible assets
IAS 40 Investment Property
IAS 41 Agriculture
IAS 7 Statement of cash flows
IAS 8 Policies, estimates and errors
ICMAP M4 FA
ICMAP S1 AFA&CR
IFRS 1 First time adoption of IFRSs
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair value measurement
IFRS 14 Regulatory Deferral Accounts
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IFRS 2 Share-based payment
IFRS 3 Business Combinations
IFRS 5 Non-current assets held for sale and discontinued operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Dislosures
IFRS 8 Operating segments
IFRS 9 Financial Instruments
Inventory Accounting
Mercantile Law (Pakistan)
Multiple IFRSs
Performance Measurement
Project Appraisal
Quantitative Methods
Ratio Analysis and Interpretation
Rectification of Errors
Standard Costing and Variance Analysis
Substance over Form