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meyer cohn Financial accounting CTA 2 Englisch 1 Seite

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FAC 3 topics to study for exam 2015

Inventories

Income taxes

Accounting policies, changes in estimates and errors

Employee benefits

Fair value measurement

PPE

Intangible assets

Impairment of assets

Investment property

Government grants & assistance

Revenue

Non-current assets held for sale

Borrowing cost

Share-based payments

Events after reporting period

Provisions, contingent liabilities & assets

Leases

Effects of change in Forex

Financial instruments

Hedging

EPS