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IAS 2 - Inventories ................................................................................................................. 1
Case Studies.................................................................................................................................... 1
Solutions......................................................................................................................................... 15

IAS 11 – Construction Contracts..................................................................................... 29
Case Studies.................................................................................................................................. 29
Solutions......................................................................................................................................... 38

IAS 12 – Income Taxes....................................................................................................... 49
Case Studies.................................................................................................................................. 49
Solutions......................................................................................................................................... 55

IAS 16 – Property, Plant & Equipment ........................................................................... 61
Case Studies.................................................................................................................................. 61
Solutions......................................................................................................................................... 65

IAS 17 – Leases.................................................................................................................... 70
Case Studies.................................................................................................................................. 70
Solutions......................................................................................................................................... 74

IAS 19 – Employee Benefits ............................................................................................. 79
Case Studies.................................................................................................................................. 79
Solutions......................................................................................................................................... 87

IAS 36 – Impairment of assets ......................................................................................... 95
Case Studies.................................................................................................................................. 95
Solutions......................................................................................................................................... 98

IAS 37 – Provisions, contingent liabilities and contingent assets ...................... 101
Case Studies................................................................................................................................ 101
Solutions....................................................................................................................................... 105

IAS 38 – Intangible assets............................................................................................... 109
Case Studies................................................................................................................................ 109
Solutions....................................................................................................................................... 114

IAS 39 – Financial Instruments: Recognition and Measurement ......................... 119
Case Studies................................................................................................................................ 119
Solutions....................................................................................................................................... 129

Copyright ............................................................................................................................. 140

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............................................. 29 Case 1: Percentage-of-Completion-Method ............................................................................................. 26 Case 12 : Subsequent measurement for costs of purchase/costs of conversion ..................... 30 Case 2: Percentage-of-Completion-Method ................................................................................................................................................. 37 Solutions.......................................................... 38 Case 1: Percentage-of-Completion-Method ................................................................................................................................................................. 46 CC ....... 5 Case 5: Costs of conversion ................................. 32 Case 4: Percentage-of-Completion-Method ...................................................................... 9 Case 9 : Reversal after write-down of inventory ................. 43 Case 6: Percentage-of-Completion-Method ........................................................................................................................................................................... 40 Case 3: Percentage-of-Completion-Method . 24 Case 10 : Subsequent measurement for costs of purchase/costs of conversion .............................................................................................................................................................. 6 Case 6 : Lower of cost or market ............. 42 Case 5: Percentage-of-Completion-Method ...................................................... 35 Case 7: Percentage-of-Completion-Method ...................................................................... 1 Case 1: Costs of purchase...................................................................................................................................................................................................................................................................................................................................Inventories ................................................................................................................................................................................ 1 Case Studies...... 33 Case 5: Percentage-of-Completion-Method ......... 29 Case Studies............................................................................................................................... 19 Case 5: Costs of conversion . 14 Solutions..................................... 23 Case 9 : Reversal after write-down of inventory .................................................................................................................................................................................5RQWIQWV << IAS 2 .............. 36 Case 8: Percentage-of-Completion-Method .................................................................................................................................................................................................................... 31 Case 3: Percentage-of-Completion-Method ..................................................................................................................... 7 Case 7 : Lower of cost or market .............................................................. 22 Case 8: Lower of cost or market ......................... 27 Case 13 : Subsequent measurement for costs of purchase/costs of conversion ................................................................................................................................................................................................ 21 Case 7 : Lower of cost or market ............................... 16 Case 2: Costs of purchase.............................................................................................. 34 Case 6: Percentage-of-Completion-Method ..................... 15 Case 1: Costs of purchase............................................................................................ 44 Case 7: Percentage-of-Completion-Method .................................................... 20 Case 6 : Lower of cost or market ....................... 18 Case 4: Costs of conversion ............................................................. 4 Case 4: Costs of conversion ................................... 45 Case 8: Percentage-of-Completion-Method ............................................................................................................................................................ 28 IAS 11 – Construction Contracts............................................................................................................ 39 Case 2: Percentage-of-Completion-Method ........................................... 10 Case 10 : Subsequent measurement for costs of purchase/costs of conversion ....................................................................................................................................................... 41 Case 4: Percentage-of-Completion-Method ............................................................................................................................................................................................................................................ 3 Case 3: Costs of inventory................. 12 Case 12 : Subsequent measurement for costs of purchase/costs of conversion ...................................................................................................................... 8 Case 8 : Lower of cost or market ............................... 25 Case 11 : Subsequent measurement for costs of purchase/costs of conversion ..................................................... 2 Case 2: Costs of purchase.............................. 17 Case 3: Costs of inventory................................................................................................................................................................................. 13 Case 13 : Subsequent measurement for costs of purchase/costs of conversion ......................... 11 Case 11 : Subsequent measurement for costs of purchase/costs of conversion ......................

.............................................................................................................................................................................................................................. 61 Case 1: Balance Sheet amount/depreciation ............................................................................................................. 49 Case 1: Deferred taxes................ 72 Case 3 ....................................... 57 Case 3: Deferred taxes.........Lesses ............ 53 Case 5: Deferred taxes......................................... 54 Solutions................... 52 Case 4: Deferred taxes..................................................................................................................................................... 70 Case 1 ...........................................................................................................................................................Lesses ................................................ 71 Case 2 ..................................................................................................................... 63 Case 3: Impairment Test.....................................................IAS 12 – Income Taxes.........................................................................................................................................................................Lessor ............................................Lessor .................................................... 76 Case 3 ... 62 Case 2: Revaluation ......................................................................... Plant & Equipment ...................................................................................................................................................................................................................................................................................................................................................... 65 Case 1: Balance Sheet amount/depreciation ......................................................................................... 67 Case 3: Impairment Test....................................... 61 Case Studies................................ 56 Case 2: Deferred taxes.............................................................................................. 64 Solutions................................................................................................................................................................................................ 55 Case 1: Deferred taxes...............Lesses ................................................................................................................................... 60 IAS 16 – Property............................................... 75 Case 2 ................................................................................. 74 Case 1 ....................................................................................................................................................................Lesses ............................................................................................................................. 58 Case 4: Deferred taxes....................................................................................................................................................................................................... 51 Case 3: Deferred taxes........................................................................................................................ 78 CCC .................................................................................................................................................................................................... 69 IAS 17 – Leases.................................................................................................... 49 Case Studies............................................................ 50 Case 2: Deferred taxes........................................................................................ 73 Solutions................................... 70 Case Studies............................................................................................................................................................. 59 Case 5: Deferred taxes.................................................................... 66 Case 2: Revaluation ...........................................................................................................

.............................................................................................................................................................................................................................................................. 106 Case 2: Provision ..................................................................... 88 Case 2 – Plan Assets ...................................................................................................................................................... 110 Case 2: Allowances................... 112 Case 4: Goodwill............................ 89 Case 3 – Defined Benefit Obligation (DBO) ..................... 96 Case 2: Impairment ............................................................................................................................................ 84 Case 6 – Balance Sheet Amount ............................................................................... 103 Case 3: Provision .............................................................................................. 113 Solutions........................................................................................................ 87 Case 1 – Defined Benefit Obligation (DBO) ......................... 117 Case 4: Goodwill................................................................................................................................................................... 93 Case 7 ............................................................................................................................................................................................ 99 Case 2: Impairment ............................ 107 Case 3: Provision .......................................................................................................IAS 19 – Employee Benefits ................. 85 Case 7 .................... 101 Case 1: Provision ............................................................................................................................................................. 83 Case 5 – Plan Assets ...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Corridor Approach............................................................................................................................................................................................................................................................................................................................................................. 101 Case Studies.......... 80 Case 2 – Plan Assets .................................... 94 IAS 36 – Impairment of assets ........................................................ 91 Case 5 – Plan Assets .................................... 114 Case 1: Capitalization of costs ......................................................................................................................................................... 98 Case 1: Impairment ................................................................................ 109 Case Studies............................................................................ contingent liabilities and contingent assets ..................................................................................................................................................................................................................................................................................................................... 86 Solutions........................................................................................................................................................................................................................................................................................................ 97 Solutions........................................................................................................... 102 Case 2: Provision ............................... 79 Case 1 – Defined Benefit Obligation (DBO) .......................................................... 81 Case 3 – Defined Benefit Obligation (DBO) ............. 116 Case 3: Goodwill............................................................................................................................................................................................................................................................................................................................. 108 IAS 38 – Intangible assets........................... 92 Case 6 – Balance Sheet Amount ............. 111 Case 3: Goodwill.................................................................................................................................................................. 100 IAS 37 – Provisions.................. 104 Solutions...................................................... 95 Case 1: Impairment ............ 115 Case 2: Allowances.................................................................. 118 CN ...................................................................... 109 Case 1: Capitalization of costs ........................................ 95 Case Studies............................................................................................................................ 90 Case 4 – Defined Benefit Obligation (DBO) .................................................Corridor Approach....................................................... 82 Case 4 – Defined Benefit Obligation (DBO) ................................................. 79 Case Studies..................................................................................................................................................................................................... 105 Case 1: Provision ........................................................................................................................

.................................................................................................................................................................................................................................................... 131 Case 3 – Available-for-Sale Financial Assets............................................................................................. 130 Case 2 – Held-to-Maturity-Investments........................... 124 Case 6 – Financial Assets at Fair Value through Profit or Loss/ Available-for-Sale Financial Assets............. 132 Case 4 – Available-for-Sale Financial Assets....................................................................... 119 Case 1 – Effective interest rate ..................................................................................................................................................... 138 Case 9 – Cash Flow Hedge .. 139 N ............................ 127 Case 9 – Cash Flow Hedge .................................................... 125 Case 7 – Forward................. 137 Case 8 – Fair Value Hedge ....... 123 Case 5 – Financial Assets at Fair Value through Profit or Loss ................................................................................................................... 121 Case 3 – Available-for-Sale Financial Assets.................................................................................................. 122 Case 4 – Available-for-Sale Financial Assets............................... 126 Case 8 – Fair Value Hedge ............................................................................................ 120 Case 2 – Held-to-Maturity-Investments............. 134 Case 6 – Financial Assets at Fair Value through Profit or Loss/ Available-for-Sale Financial Assets..................................................................................................................................................................................................................................................................................................................................................................................................................................... 133 Case 5 – Financial Assets at Fair Value through Profit or Loss ..................................................................IAS 39 – Financial Instruments: Recognition and Measurement .............................. 119 Case Studies.......................................................................... 128 Solutions............................................................................................................................................................................................................. 135 Case 7 – Forward................. 129 Case 1 – Effective interest rate ................................................................................................................................................................................................................................................................

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