Financial Accounting II Notes

Financial Accounting II Notes

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Types of Business Entities

Formation of Companies and Meetings

Relationships between Companies

Preparation and Presentation of Financial statements

Property, Plant and Equipment

Revaluation of Assets

Property, Plant & Equipment and Borrowing Cost 

Intangible Assets – Companies Ordinance 1984

Intangible Assets – IAS 38 & Investment in Associates

Other Non Current Assets


Valuation of Inventories

Current Assets, Fourth Schedule -Companies Ordinance 1984

Presentation and Disclosure of Assets in Balance Sheet 

Long Term Investments, Presentation and Disclosure

Long Term Investments

Risks & Disclosure under IAS 32 and 39 & Long Term Loans

Long Term Deposits and Prepayments & Current Assets

IASB’s Framework

Presentation of Liabilities in Balance Sheet

Liabilities side area of Balance Sheet (Share Capital and Reserves)

Share Capital

Repurchase of Shares –Section 95 A

Prospectus& Non-Current Liabilities –4th Schedule

Leasing – IAS 17

Income statement IAS-01

Revenues IAS-18

Presentation and Disclosure of Expenses in Income statement

Statement of Changes in Equity, Accounting Policies, Changes in Accounting Estimates and Errors

Changes in Accounting Policies –IAS 8, Errors and Cash Flows

Cash Flow Statement IAS-7

Events after the Balance Sheet Date IAS-10

IAS-33 Earnings per Share

IAS-33 Earnings per Share & Financial Statements

Presentation and Disclosure Requirements of Financial Statements

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