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Scenic: Recognition Decisions

Topics:

  • 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]

Formatted for most devices      Closed captions below video      Slow-speed Internet connection

 

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Audio

 

Additional Materials:

 Video slides [pdf]  

Transcript [pdf]    Transcript [doc]  

 

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

 

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