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Notes and critical file for Financial Accounting and Reporting Notes. This file contains concise, to the point Notes that helped me get into the top performance band for FIN: Financial Accounting and Reporting Notes.
Topics covered include:
– Difference in Goodwill under Partial Method and Full Method
– Determining Revenue Recognition Policy (study aid 3-1)
– Claims Occurring after Reporting Date
– When to Capitalise Borrowing Costs
– Classifying shares as ‘Available for Sale’
– Determining Function Currency [AASB 121]
– Critical File Index
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