File: Financial Presentation Power Point 31811 | 139 20210420042757 Kieso Ifrs Ppt Ch17 (investment)
c h a p t e r 17 c h a p t e r 17 investments investments intermediate accounting ifrs edition kieso weygandt and warfield 17 2 learning objectives ...
Filetype Power Point PPT | Posted on 09 Aug 2022 | 3 years ago
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...C h a p t e r investments intermediate accounting ifrs edition kieso weygandt and warfield learning objectives describe the framework for financial assets understand debt at amortized cost fair value option equity explain method of compare it to discuss impairments transfer between categories in other reporting securities issues impairment transfers consolidation controversy summary investment asset cash another company g ordinary or preference shares contractual right receive from party loans receivables bonds iasb requires that companies classify into two measurement depending on circumstances lo basis closer look measure their based criteria s business model managing its flow characteristics only such as bond meet above are recorded all reported...