8. Conceptual Framework for Financial Reporting

1. Introduction, Recognition and Qualitative Characteristics

1-1 Introduction and Recognition [R]

1-2 Derecognition [R]

1-3 Q&A Four Recognition Questions [O]

1-4 Qualitative Characteristics [O]

2. Measurement

2-1 Measurement Bases [R]

2-2 Measurement Bases of assets and liabilities – Summary [I]

2-3 Measurement of equity | Conceptual Framework [R]

2-4 Q&A Four Measurement Questions [I]

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]

3-2 Capital Maintenance Concepts: Comparison [I]

3-3 Q&A Carrie [X]

3-4 Q&A  Inca Empire Limited (ICAP Spring 2023) [I]

3-5 Q&A True / False [O]

3-6 Q&A True/False Statements (ICAP Autumn 2022) [I]

4. Objective Based Q&A

4-1 MCQs [1 to 20] [O]