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Financial Accounting

Notes

Accounting Standards for Private Entities (ASPE)

Section 3856: Financial Instruments
Section 3031: Inventories
Section 1582, 1590, 1601, and 1602: Business Combinations, Subsidiaries, Consolidation, Non-Controlling Interest
Section 3051: Investments
Section 3055: Interests in Joint Ventures
Section 3061: Property, Plant and Equipment
Section 3064: Goodwill and Intangible Assets
Section 3063: Impairment of Long-Lived Assets
Section 3290: Contingencies
Section 3110: Asset Retirement Obligations
Section 3800: Government Assistance
Section 3400: Revenue
Section 3820: Subsequent Events
Section 3831: Non-Monetary Transactions
Section 3475: Disposal of Long-Lived Assets and Discontinued Operations
Section 3840: Related Party Transactions
Section 3065: Leases
Section 3465: Income Taxes

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Section 3856: Financial Instruments
Section 3031: Inventories
Section 1582, 1590, 1601, and 1602: Business Combinations, Subsidiaries, Consolidation, Non-Controlling Interest
Section 3051: Investments
Section 3055: Interests in Joint Ventures
Section 3061: Property, Plant and Equipment
Section 3064: Goodwill and Intangible Assets
Section 3063: Impairment of Long-Lived Assets
Section 3290: Contingencies
Section 3110: Asset Retirement Obligations
Section 3800: Government Assistance
Section 3400: Revenue
Section 3820: Subsequent Events
Section 3831: Non-Monetary Transactions
Section 3475: Disposal of Long-Lived Assets and Discontinued Operations
Section 3840: Related Party Transactions
Section 3065: Leases
Section 3465: Income Taxes

International Financial Reporting Standards (IFRS)

IFRS 15 – Revenue
IAS 32/39: Financial Instruments
IAS 2: Inventories
IFRS 7 & IAS 27: Business Combinations, Consolidated And Separate Financial Statements
IAS 28: Investment in Associates
IAS 31: Interests in Joint Ventures
IAS 16: Property, Plant and Equipment
IAS 40: Investment Properties
IAS 38: Intangible Assets
SIC 32: Intangible Assets – Website Costs
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities & Contingent Assets
IAS 41: Agriculture
IAS 20: Accounting for Government Grants and disclosure of Government Assistance
IAS 18: Revenue
IFRIC 13: Customer Loyalty Programmes
SIC 31: Revenue — Barter Transactions Involving Advertising Services
IFRS 5: Non-Current Assets Held For Sale and Discontinued Operations
IAS 24: Related Party Disclosures
IAS 17: Leases
SIC 15: Operating Lease – Incentives
IFRIC 4: Determining Whether an Arrangement Contains a Lease
IAS 12: Income Taxes

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IFRS 15 – Revenue
IAS 32/39: Financial Instruments
IAS 2: Inventories
IFRS 7 & IAS 27: Business Combinations, Consolidated And Separate Financial Statements
IAS 28: Investment in Associates
IAS 31: Interests in Joint Ventures
IAS 16: Property, Plant and Equipment
IAS 40: Investment Properties
IAS 38: Intangible Assets
SIC 32: Intangible Assets – Website Costs
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities & Contingent Assets
IAS 41: Agriculture
IAS 20: Accounting for Government Grants and disclosure of Government Assistance
IAS 18: Revenue
IFRIC 13: Customer Loyalty Programmes
SIC 31: Revenue — Barter Transactions Involving Advertising Services
IFRS 5: Non-Current Assets Held For Sale and Discontinued Operations
IAS 24: Related Party Disclosures
IAS 17: Leases
SIC 15: Operating Lease – Incentives
IFRIC 4: Determining Whether an Arrangement Contains a Lease
IAS 12: Income Taxes

Accounting Standards for Not-For-Profit Organizations (ASNPO)

Intro: Accounting for Not-for-Profit Organizations
Section 4400: Financial Statement Presentation by Not-for-Profit Organizations
Section 4410: Contributions – Revenue Recognition
Section 4420: Contributions Receivable
Section 4431: Tangible Capital Assets Held by Not-for-Profit Organizations
Section 4432: Intangible Assets Held by Not-for-Profit Organizations
Section 4440: Collections Held by Not-for-Profit Organizations
Section 4450: Reporting Controlled and Related Entities by Not-for-Profit Organizations

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Intro: Accounting for Not-for-Profit Organizations
Section 4400: Financial Statement Presentation by Not-for-Profit Organizations
Section 4410: Contributions – Revenue Recognition
Section 4420: Contributions Receivable
Section 4431: Tangible Capital Assets Held by Not-for-Profit Organizations
Section 4432: Intangible Assets Held by Not-for-Profit Organizations
Section 4440: Collections Held by Not-for-Profit Organizations
Section 4450: Reporting Controlled and Related Entities by Not-for-Profit Organizations

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