Topic 3
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DESCRIPTION OF THE STANDARD ON RECEIPTS REVENUES BY CONTRACT WITH BUYERS
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3.1
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Receipt by contracts with buyers (IFRS №15) ......................................................104
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3.1.1
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Revenue assessment................................................................................................104
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3.1.2
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Sales of goods (products)………........................................... ................................109
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3.1.3
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Providing services ................................................................................. ................112
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3.1.4
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Interest, royalty, and dividend …...........................................................................114
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Topic-based tests……………................................................................................115
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Тopic 4
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DESCRIPTION OF THE STANDARD OF NON-FINANCIAL ASSETS ACCOUNTING
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4.1
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Reserves (IAS №2) ............................................................................................... 117
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4.1.1
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Aims and sphere of application of the standard..................................................... 117
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4.1.2
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Concept and types of reserves…........................................................................... 118
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4.1.3
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Reserves evaluation................................................................................. ..............119
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4.1.4
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Accounting of reserves flow ................................................................... ..............127
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Topic-based tests……………................................................................................128
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4.2
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Fixed assets (IAS №16)…………..........................................................................130
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4.2.1
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Aims and sphere of application of the standard........................... ......................... 130
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4.2.2
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Fixed assets classification……...............................................................................131
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4.2.3
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Procedure for evaluating fixed assets ..................................................... ..............133
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4.2.4
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Accounting for fixed assets flow… ........................................................ ..............136
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4.2.5
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Method for fixed assets accrual …………………….............................................145
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4.2.6
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Procedure for writing-off fixed assets …...............................................................151
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Topic-based tests……………................................................................................155
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4.3
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Rent (IAS №17)……............................................................................... ..............157
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4.3.1
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Aims and sphere of application of the standard......................................................157
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4.3.2
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Rent description… .................................................................................................158
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4.3.3
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Reflecting rent in financial reporting of lessees ……...........................................161
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4.3.4
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Reflecting rent in financial reporting of lessors …................................................168
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4.3.5
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Operations on sale and re-rent………....................................................................170
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Topic-based tests………........................................................................................172
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4.4
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Accounting of intangible assets (IAS №38) ……..................................................174
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4.4.1
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Sphere for international standard application ……................................................174
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4.4.2
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Concept of intangible assets and their assessment.................................................177
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4.4.3
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Amortization accrual on intangible assets ………….............................................195
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4.4.4
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Accounting of intangible assets flow……..............................................................200
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Topic-based tests……………................................................................................203
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4.5
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Investment property (IAS №40) …………............................................................205
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4.5.1
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Aims and sphere of application of the standard.....................................................205
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4.5.2
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Recognition. Evaluation at recognition. ................................................................209
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4.5.3
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Evaluation after recognition...................................................................................211
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4.5.4
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Accounting model by fair value………….............................................................213
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4.5.5
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Accounting model by prime-cost ..........................................................................216
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Topic-based tests……………................................................................................218
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