INTERNATIONAL ACCOUNTING STANDARDS

Version 1 Teacher Guidance for 9706 ACCOUNTING on INTERNATIONAL ACCOUNTING STANDARDS Cambridge INTERNATIONAL AS & A Level ACCOUNTING 9706 For examination from 2023 In order to help us develop the highest quality resources, we are undertaking a continuous programme of review; not only to measure the success of our resources but also to highlight areas for improvement and to identify new development needs. We invite you to complete our survey by visiting the website below. Your comments on the quality and relevance of our resources are very important to us. Would you like to become a Cambridge INTERNATIONAL consultant and help us develop support materials? Please follow the link below to register your interest. Copyright UCLES 2020 Cambridge Assessment INTERNATIONAL Education is part of the Cambridge Assessment Group.

IAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 Events after the reporting period IAS 16 Property, plant and equipment IAS 36 Impairment of assets IAS 37 Provisions, contingent liabilities and contingent assets IAS 38 Intangible assets .

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  Change, Policies, Accounting, Estimates, Accounting policies, Changes in accounting estimates

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