Study Material

IFRS 9 financial instruments is an international accounting standard specifying terms for classifying and measuring financial instruments for impairment and…

Employee benefits are imperative in financing an organization's human resources. IAS 19 – Employee Benefits is an accounting standard published…

A nation needs money to run itself, and a government needs money to run a nation. Governments have only a few…

Recording a deferred revenue indicates that the entity has already received payment in return for goods and services that they have…

As per IAS 36, the impairment amount of an asset is ascertained in comparison to the value carried on the entity's…