CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
462
Business Entity as Government Grantee (PAS 20/SIC- 10)
Lesson 13.3:
464 465 465
Visual Chapter Summary Discussion Questions
Evaluation
CHAPTER XIV – EXPENSE TRANSACTIONS: EMPLOYEE BENEFITS AND INCOME TAX 473 Chapter Opener: Eating to Live, Spending to Receive 473 Chapter Learning Objectives 474 Introduction 474 Lesson 14.1: Business Entity as Employer (PAS 19/PFRIC 14) 489 Lesson 14.2: Business Entity as Retirement Benefit Plan (PAS 26) 491 Lesson 14.3: Business Entity as Income Taxpayer (PAS 12/PFRIC 21/ PFRIC 23/SIC-25) 504 Visual Chapter Summary 505 Discussion Questions 505 Evaluation CHAPTER XV – COMPREHENSIVE FINANCIAL REPORTING STANDARDS 513 Chapter Opener: Why We Love K-Dramas 514 Chapter Learning Objectives 514 Introduction 515 Lesson 15.1: Business Entity as First-time Adopter (PFRS 1/PFRS 14) 523 Lesson 15.2: Business Entity with Specific Presentation and Disclosure Standards (PAS 24/PFRS 8/PAS 34/PFRIC 10) 534 Lesson 15.3: Business Entity with Foreign Currency Elements, Transactions, and Operations (PAS 21/PFRIC 16/PFRIC 22)
539
Business Entity with Euro Currency or in Hyperinflationary Economy (PAS 29/PFRIC 7/SIC-7)
Lesson 15.4:
542 543 543 549 553 557 570
Visual Chapter Summary Discussion Questions
ix
Evaluation
Table of IFRS Standards
Bibliography
Image Attribution
Index
43
Made with FlippingBook - Online Brochure Maker