International financial reporting standards презентация

Август 3, 2022

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International financial reporting standards

Содержание

2. G 1. Fixed assets. Composition Evaluation Fair value adjustments Depreciation Depreciation methods Features of the recognition
3. Depreciation is the process of allocating to expense the cost of a plant asset over its
4. Three factors affect the computation of depreciation
6. ОТЧЕТ О ПРИБЫЛИ И УБЫТКАХ в контексте принятия решений
7. ОТЧЕТ О ДВИЖЕНИИ ДЕНЕЖНЫХ СРЕДСТВ в контексте принятия решений
8. Система денежных потоков предприятия
9. ОТЧЕТ О ДВИЖЕНИИ КАПИТАЛА в контексте принятия решений
10. Обобщенный обзор структуры финансовых отчетов
11. G 2. Inventories Composition Evaluation The first recognition … Income methods ….. Methods for determination of
12. G 3. Construction Contracts Types of contracts Recognition methods : Presentation :
13. G 4. Accounting for leasing and rent Operating lease For lessee For the lessor
14. G 5. Accounting for leasing and rent Financial lease (leasing) International regulation Terms for recognition: Leasing
15. G 6. Grants and loans Borrowing Costs Grants recognition:
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Слайд 2

G 1. Fixed assets.
Composition
Evaluation
Fair value adjustments
Depreciation
Depreciation methods
Features of the recognition of

a disposal

Слайд 3

Depreciation is the process of allocating to expense the cost of

a plant asset over its useful (service) life in a rational and systematic manner

Слайд 4

Three factors affect the computation of depreciation

Слайд 5

Слайд 6

ОТЧЕТ О ПРИБЫЛИ И УБЫТКАХ в контексте принятия решений

Слайд 7

ОТЧЕТ О ДВИЖЕНИИ ДЕНЕЖНЫХ СРЕДСТВ в контексте принятия решений

Слайд 8

Система денежных потоков предприятия

Слайд 9

ОТЧЕТ О ДВИЖЕНИИ КАПИТАЛА в контексте принятия решений

Слайд 10

Обобщенный обзор структуры финансовых отчетов

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G 2. Inventories
Composition
Evaluation The first recognition … Income methods ….. Methods for determination

of flow: ….
Impairment -

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G 3. Construction Contracts
Types of contracts
Recognition methods :
Presentation :

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G 4. Accounting for leasing and rent
Operating lease
For lessee
For the lessor

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G 5. Accounting for leasing and rent
Financial lease (leasing)
International regulation
Terms for

recognition:
Leasing payment =

Слайд 15

G 6. Grants and loans
Borrowing Costs
Grants recognition: