Documents Final Accounts Adjustment

UNIT 19 FINAL ACCOUNTS WITH ADJUSTMENTS Structure 19.0 19.1 19.2 19.3 19.4 Objectives Introduction An Overview, Some Practical Hints Some Other Adjustments 19.4.1 Commission…

Documents Depreciation

Depreciation, Provisions and Reserves Matching principle requires that the revenue of a given period is matched against the expenses for the same period. This ensures ascertainment…

Documents 1 Financial Assets and Financial Liabilities (HKAS 39) Date: December 20, 2008.

Financial Assets and Financial Liabilities (HKAS 39) Date: December 20, 2008 Contents Initial Recognition and Measurement Classification of Financial Assets Measurement of…