Download ACCA Corporate Reporting (INT) Course Notes ACP2CN07 (INT) by BPP PDF
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Additional info for ACCA Corporate Reporting (INT) Course Notes ACP2CN07 (INT)
C) Competencies. These reflect the capabilities and skills of individuals. 4 'Intellectual assets' thus includes 'human assets'. 5 The value of intellectual assets will continue to rise and will represent an increasing proportion of the value of most companies. Whether or not traditional accounting will be able to measure them remains to be seen. 1 Section Topic Summary 1 Objectives Both environmental and social disclosures aim to provide stakeholders with information about the impact of the business' activities.
C) Government grants relating to assets should be presented either as deferred income or by deducting the grant in arriving at the carrying amount of the asset. (d) Grants relating to income may either be shown separately or as part of ‘other income' or alternatively deducted from the related expense. (e) A government grant that becomes repayable should be accounted for as a revision to an accounting estimate in accordance with IAS 8. Repayment of grants relating to income are taken first against any unamortised deferred credit and then as an expense.
3 IAS 23 previously permitted expensing all borrowing costs. However, as part of the IASB's project to eliminate differences between IFRS and US GAAP, this option is no longer allowed, effective for accounting periods beginning on or after 1 January 2009, with earlier application encouraged. 1 Q3 Acquirer Section Topic Summary 1 Property, plant & equipment (IAS 16) Property plant and equipment can be accounted for under the cost model (depreciated) or revaluation model (depreciated revalued amounts, gains reported in revaluation surplus).