Loading

Module 1: Accounting issues

Notes
Study Reminders
Support
Text Version

Accounting issues

Set your study reminders

We will email you at these times to remind you to study.
  • Monday

    -

    7am

    +

    Tuesday

    -

    7am

    +

    Wednesday

    -

    7am

    +

    Thursday

    -

    7am

    +

    Friday

    -

    7am

    +

    Saturday

    -

    7am

    +

    Sunday

    -

    7am

    +

XSIQ
*

Accounting - Accounting issues

Accounting issues

Accounting issues apply to:

* depreciation

* revenue/expense recognition (point of sale [1] or point of cash
transfer)

* stock valuation (lower of cost and net realisable value [2])

* historical cost and non-current asset valuation

These accounting issues take effect in terms of valuation, recording and
reporting. The issues may be considered in terms of criteria such as
control, planning, time, cost and simplicity.

Previous | Next

Links:
------
[1] http://alison.com/#
[2] http://alison.com/#