ملفات مهمه ومفيدة في الدراسة والتحضير لا ختبارات شهادة المعايير الدولية لاعداد التقرير المالي وعدد هذه الملفات 9 ملفات تم جمعها في مجلد واحد يمكنكم تحميله من الرابط المشار اليه ادناه بسهوله تحتوي الملفات على شرح لاهم الفقرات في المعايير المحاسبية اضافه الى ( كوزات) نهايه كل ملف بطريقه اسئلة اختيار متعدد شامله الاجابات
وهنا نموذج لفهرس احد الملفات ال مرفقه
وهنا نموذج لفهرس احد الملفات ال مرفقه
Module 4: What you will learn In this module you will look at the following Standards: Property plant and equipment - IAS 16 Intangible assets - IAS 38 Investment property - IAS 40 Impairment of assets - IAS 36 Borrowing costs - IAS 23 Accounting for government grants and disclosure of government assistance - IAS 20 Inventories - IAS 2 Leases - IFRS 16 Non-current assets held for sale and discontinued operations – IFRS 5
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Table of contents
Module 4: What you will learn
Introduction
IAS 16 Property Plant and Equipment
Revaluation model (IAS 16)
Depreciation and disposal (IAS 16)
Exercise - IAS 16 Question 1
Exercise - IAS 16 Question 2
IAS 38 Intangible Assets
Measurement of Intangible assets (IAS 38)
Exercise - IAS 38 Question 1
Exercise - IAS 38 Question 2
Exercise - IAS 38 Question 3
IAS 40 Investment Property
IAS 36 Impairment of Assets
Cash generating units (IAS 36)
Case study - Impairment of Assets
IAS 23 Borrowing Costs
Exercise - IAS 23 Question
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
Exercise - IAS 20 Question
IAS 2 Inventories
IFRS 16 Leases
Exercise - IFRS 16 Question
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Exercise - IFRS 5 Question
Frequently asked questions
Quick Quiz
