Embedded Files
1. Introduction, Recognition and Qualitative Characteristics
1-1 Introduction and Recognition [R]
1-1 Introduction and Recognition [R]
1-2 Derecognition [R]
1-2 Derecognition [R]
1-3 Q&A Four Recognition Questions [O]
1-3 Q&A Four Recognition Questions [O]
1-4 Qualitative Characteristics [O]
1-4 Qualitative Characteristics [O]
2. Measurement
2-1 Measurement Bases [R]
2-1 Measurement Bases [R]
2-2 Measurement Bases of assets and liabilities – Summary [I]
2-2 Measurement Bases of assets and liabilities – Summary [I]
2-3 Measurement of equity | Conceptual Framework [R]
2-3 Measurement of equity | Conceptual Framework [R]
2-4 Q&A Four Measurement Questions [I]
2-4 Q&A Four Measurement Questions [I]
2-5 Q&A Measurement Bases for Assets (ICAP Spring 2020) [O]
2-5 Q&A Measurement Bases for Assets (ICAP Spring 2020) [O]
3. Capital and Capital Maintenance + Comprehensive Examples
3-1 Concept of capital and capital maintenance [I]
3-1 Concept of capital and capital maintenance [I]
3-2 Capital Maintenance Concepts: Comparison [I]
3-2 Capital Maintenance Concepts: Comparison [I]
3-3 Q&A Carrie [X]
3-3 Q&A Carrie [X]
3-4 Q&A Inca Empire Limited (ICAP Spring 2023) [I]
3-4 Q&A Inca Empire Limited (ICAP Spring 2023) [I]
3-5 Q&A True / False [O]
3-5 Q&A True / False [O]
3-6 Q&A True/False Statements (ICAP Autumn 2022) [I]
3-6 Q&A True/False Statements (ICAP Autumn 2022) [I]
4. Objective Based Q&A
4-1 MCQs [1 to 20] [O]
4-1 MCQs [1 to 20] [O]
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