CHAPTER 4 Accounting for Income Tax and Subsequent Events .................................. 87 88 Permanent and temporary differences
Intermediate Accounting Essentials Volume 3
Taxable and deductible temporary differences Deferred tax liability and deferred tax asset
93
Subsequent events
iv CHAPTER 7 Cash Basis to Accrual Basis of Accounting ................................................ 158 159 Lesson 1: Comparison of Accrual and Cash Bases of Accounting Accrual basis of accounting Cash basis of accounting Cash basis compared to accrual basis of accounting 162 Lesson 2: Reconciling the Two Bases of Accounting Reconciliation of cash and accrual basis of accounting CHAPTER 8 PFRS for Small- and Medium-Sized Entities (SMEs) .................................. 184 184 Small, medium enterprises 185 Differences between the provisions of full PFRS and PFRS for SMEs CHAPTER 5 Irregular Items ......................................................................................... 107 108 Lesson 1: Noncurrent Assets Held for Sale and Discontinued Operations Measurement of noncurrent assets held for sale Classification of noncurrent held for sale Presentation of noncurrent asset classified as held for sale Discontinued operations 114 Lesson 2: Operating Segment and Related Party Transactions Determine reportable segments Operating segments not meeting any of the quantitative thresholds Major customer Related party transactions 123 Lesson 3: Interim Reporting Interim financial report CHAPTER 6 Changes in Accounting Estimates, Policies, and Prior Period Errors.......... 140 141 Accounting estimate 141 Treatment of change in accounting estimate 141 Accounting treatment of change in depreciation method 143 Accounting policy 143 Accounting treatment on change in accounting policy 144 Prior period error 144 Accounting treatment of a prior period error 144 Classification of errors
201
References
203
Index
2025 Higher Education Learning Solutions for the Business and Accountancy Program 29
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