IAS 14 - Segment Reporting

Illustration: accounting for non-controlling interest

Multi-year consolidation: non-controlling interests recognised at fair value

Recording long-term notes receivable

Secured borrowing and a sale of receivables

FIFO and LIFO inventory methods

Recording purchases of inventory at net amounts - periodic inventory system

Interest-bearing notes receivable

Accounts receivable-related party transaction

Doubtful accounts expense using allowance method

kasppa-03 persepsi mahasiswa akuntansi

Penjualan antar-perusahaan di dalam kelompok usaha

Exposure Draft IFRS Taxonomy 2010