Scenic: Recognition Decisions


  • Terms and concepts:
    • Recognition definition
    • Recognition criteria
    • Examples: Faithful representation, asset and liability recognition (including executory contracts)
  • Company disclosures:
    • British Airways
    • Qantas
  • Take-aways

Scenic Video: [37 min]


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Additional Materials:

 Video slides [pdf]  

Transcript [pdf]    Transcript [doc]  


Sources: Qantas Airways Limited ABN, British Airways Plc, All brands and product names are trademarks of their respective owners.