Accounting test
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The document provides an overview of investment properties as per IAS 40, detailing their recognition, measurement, and presentation in financial statements. It summarizes prior knowledge needed, study resources, and expected outcomes upon completion of the topic. Examination methods include theoretical questions, calculations, and journal recognition related to investment properties.
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IAS 40 provides guidance on accounting for investment property. Investment property is defined as property held to earn rentals or for capital appreciation. Investment property can initially be measured using either the cost model or fair value model. Under the cost model, investment property is carried at cost less accumulated depreciation and impairment losses. Under the fair value model, investment property is remeasured at fair value at each reporting date with changes in fair value recognized in profit or loss. The standard also provides guidance on recognition, measurement, transfers and disposal of investment property.Ias 40
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This document discusses accounting standards for investment property. It defines investment property and outlines how to initially recognize, subsequently measure, and transfer property within the investment property classification. The key points are:
1) Investment property is property held to earn rentals or for capital appreciation. It is initially recognized at cost and can subsequently be measured at fair value or cost depending on whether fair value can be reliably measured.
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A business often have customers with multiple locations such as office, warehouse, home addresses and this feature allows us to associate with different addresses with each customer streamlining the process of creating sales order invoices and delivery orders.LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...
LAZY SUNDAY QUIZ "A GENERAL QUIZ" JUNE 2025 SMC QUIZ CLUB, SILCHAR MEDICAL CO...Ultimatewinner0342
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Lazy Sunday Quiz | General Knowledge Trivia by SMC Quiz Club Silchar Medical College
Presenting the Lazy Sunday Quiz, a fun and thought-provoking general knowledge quiz created by the SMC Quiz Club of Silchar Medical College & Hospital (SMCH). This quiz is designed for casual learners, quiz enthusiasts, and competitive teams looking for a diverse, engaging set of questions with clean visuals and smart clues.
ｯ What is the Lazy Sunday Quiz?
The Lazy Sunday Quiz is a light-hearted yet intellectually rewarding quiz session held under the SMC Quiz Club banner. Its a general quiz covering a mix of current affairs, pop culture, history, India, sports, medicine, science, and more.
Whether youre hosting a quiz event, preparing a session for students, or just looking for quality trivia to enjoy with friends, this PowerPoint deck is perfect for you.
Quiz Format & Structure
Total Questions: ~50
Types: MCQs, one-liners, image-based, visual connects, lateral thinking
Rounds: Warm-up, Main Quiz, Visual Round, Connects (optional bonus)
Design: Simple, clear slides with answer explanations included
Tools Needed: Just a projector or screen ready to use!
Who Is It For?
College quiz clubs
School or medical students
Teachers or faculty for classroom engagement
Event organizers needing quiz content
Quizzers preparing for competitions
Freelancers building quiz portfolios
Why Use This Quiz?
Ready-made, high-quality content
Curated with lateral thinking and storytelling in mind
Covers both academic and pop culture topics
Designed by a quizzer with real event experience
Usable in inter-college fests, informal quizzes, or Sunday brain workouts
About the Creators
This quiz has been created by Rana Mayank Pratap, an MBBS student and quizmaster at SMC Quiz Club, Silchar Medical College. The club aims to promote a culture of curiosity and smart thinking through weekly and monthly quiz events.
SEO Tags:
quiz, general knowledge quiz, trivia quiz, 際際滷Share quiz, college quiz, fun quiz, medical college quiz, India quiz, pop culture quiz, visual quiz, MCQ quiz, connect quiz, science quiz, current affairs quiz, SMC Quiz Club, Silchar Medical College
Reuse & Credit
Youre free to use or adapt this quiz for your own events or sessions with credit to:
SMC Quiz Club Silchar Medical College & Hospital
Curated by: Rana Mayank PratapVCE Literature Section A Exam Response Guide
VCE Literature Section A Exam Response Guidejpinnuck
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This practical guide shows students of Unit 3&4 VCE Literature how to write responses to Section A of the exam. Including a range of examples writing about different types of texts, this guide:
*Breaks down and explains what Q1 and Q2 tasks involve and expect
*Breaks down example responses for each question
*Explains and scaffolds students to write responses for each question
*Includes a comprehensive range of sentence starters and vocabulary for responding to each question
*Includes critical theory vocabulary油 lists to support Q2 responsesHow to Add New Item in CogMenu in Odoo 18
How to Add New Item in CogMenu in Odoo 18Celine George
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In Odoo 18, CogMenu (or Configuration Menu) is a feature typically found in various modules that allows users to configure settings related to that specific module. It has a cogwheel like icon usually located on the top left side of the screen. By default, the features for Importing and Exporting will be available inside the menu.YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptx
YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptxYale School of Public Health - The Virtual Medical Operations Center (VMOC)
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Accounting test
- 1. DEPARTMENT OF ACCOUNTANCY Accounting 2A 2013 Unit 3: Investment Property (IAS 40) Index Page A General 2 B Question relating to this topic 3
- 2. - 2 - A. GENERAL 1. INTRODUCTION OF THE TOPIC Investment properties are non-current assets (land or a building or a part of a building or both) that an entity controls and holds over a period of time (normally longer than one reporting period) to earn rental income and/or gain from capital appreciation. The main accounting issues are the timing of the recognition, the measurement of the carrying amount, the choosing of an accounting model (historical cost or fair value) and the recognition thereof. During your first year you already learned how to: recogniseand measure investment properties using the fair value model. presentand disclose investment properties in financial reports. During your second year these topics will be elaborated upon. You must study the objective, scope and definitions of IAS 40.You must again study how to, recognise, present and disclose investment properties in the required manner. Revaluations are not discussed in Accounting 2A. 2. PRIOR KNOWLEDGE Students should already be able toidentify, recognise, present and disclose investment properties in the financial statements using the fair value accounting model. 3. RESOURCES In order to master this topic you should make use of the following resources (and in the stated order): 3.1 Chapter 4 Introduction to IFRS. 3.2 Class notes. 3.3 Questions in IFRS applications (refer section B). 3.4 Questions in the question bank (refer section B).
- 3. - 3 - 4. STUDY OUTCOMES After you have completed your studies of this topic you must be able to: explain the objective and scope of the statement; identify an investment property; differentiate between an investment property and an owner-occupied property; determine the cost price of an investment property at the acquisition date; understand that investment properties can be recognised by applying the cost model or the fair value model, and be able to determine the carrying amount of investment property under each of the models; recognise investment properties in terms of IAS 40 Investment property; and presentand disclose investment properties in financial reports. 5. EXAMINATION POSSIBILITIES This topic will be assessed in any the following ways: theoreticalor application questions involving case studies; individual questions requiring specialised calculations of investment properties; journals to recogniseinvestment properties; and a Financial Statementsquestion involving identification, recognition, presentationand disclosure. B. QUESTIONS RELATING TO THIS TOPIC QUESTIONS IN IFRS APPLICATIONS Do the following examples and questions: Examples: - Examples 40 (135).1 Ignore tax implications - Examples 40 (135).2