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Chapter 12

Completion

Outcome

By the end of this session you should be able to:

 evaluate the matters (e.g. materiality, risk, relevant accounting standards, audit
evidence) relating to:

– intangible assets – earnings per share

– fair values – leases – borrowing costs

– employee benefits – government grants – related parties

– financial instruments – impairment – segmental reporting

– statement of cash – investment properties – non-current assets
flows

– share-based payment – changes in accounting – the effects of foreign
transactions policy exchange rates

– events after the end of – revenue from – taxation (including
the reporting period contracts with deferred tax)
customers

– inventory (including – assets held for sale – provisions, contingent
standard costing and discontinued liabilities and
systems) operations contingent assets

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