MFRS 140 IP| PROPERTY WITH DUAL USE & INSIGNIFICANT ANCILLARY SERVICES| FAR270| FE JAN 2024 Q2 A&B

Описание к видео MFRS 140 IP| PROPERTY WITH DUAL USE & INSIGNIFICANT ANCILLARY SERVICES| FAR270| FE JAN 2024 Q2 A&B

#ias40 #stepbystep #FAR460#FR

Coverage of this tutorial video:

PART A:
1. CLASSIFICATION OF PROPERTY: IP or NOT IP

PART B:
1. EXPLAIN INITIAL RECOGNITION AND MEASUREMENT
2. PROPERTY WITH DUAL USE THAT CANNOT BE SOLD SEPARATELY:
a. Owner occupied part is INSIGNIFICANT.
b. Ancillary service provided is INSIGNIFICANT
3. EXPLAIN SUBSEQUENT MEASUREMENT- FAIR VALUE MODEL
4. PREPARE EXTRACT OF STATEMENT OF PROFIT OR LOSS AND STATEMENT OF FINANCIAL POSITION to effect 1,2 & 3 above.

PART C:
Click the link to watch Part C    • MFRS 140 IP| TRANSFER FROM IP (FAIR V...  

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