Accountingforthesubstanceoftransactions幻灯片.pptVIP

Accounting for the substance of transactions; Substance over form;Continued ; Features of transactions whose substance is not obvious; Determining the substance of a transaction; Examples where substance and form may differ;Finance lease ;Quasi-subsidiaries;Goods on consignment ;Continued- Analysis; Sale and leaseback agreement; Factoring of accounts receivable;Continued- Analysis;IAS18 Revenue; ; Continued- Timing; Continued ; Continued;Continued; (1) Revenue from the sale of goods;Continued ;Continued ;Continued ; (2) Revenue from the rendering of services;(3) Revenue from Interest, royalties and dividends ; Measurement ; Disclosure