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Ifrs - A Complete Course On Ifrs
Last updated 2/2023
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 44.90 GB | Duration: 71h 15m
International Financial Reporting Standards (IFRS) Advance Level - ACCA SBR / DipIFRS / Cert IFRS
What you'll learn
International Financial Reporting Standards (IFRS)
Requirements
Basic knowledge of accounting
Description
This course is an advanced course on International Financial Reporting Standards.The DipIFR or "ACCA Diploma in international financial reporting" is an international diploma certifying proficiency in IFRS, issued by the world's largest finance and accounting professionals organization, the Association of Chartered Certified Accountants (ACCA).If you are a professional accountant or auditor who works in practice or business then you are eligible to take this ACCA financial reporting qualification.WHO IS THIS COURSE FOR:1. Students taking ACCA SBR Exams2. Students taking ACCA DipIFR Exam3. Students taking ACCA Cert IFRS Exam4. Working professionals responsible for preparing financial statements based on IFRS - International Financial Reporting StandardsLEARNING OUTCOMEThis course is based on IFRS syllabus as prescribed by ACCA (Association of Certified Chartered Accountants) and is in line with the course outline for ACCA Dip-IFR exam. Participants are expected to develop knowledge and skills in understanding and applying International Financial Reporting Standards and the theoretical framework in the preparation of financial statements of entities, including consolidated financial statements.WHAT IS INCLUDEDThe course includes detailed lectures on financial reporting standards included in ACCA Dip IFR exam. Apart from lectures the course also includes sufficient practice questions to demonstrate the application of IFRS. The course also includes excel files / working files which students can download for analysis or further working purposes.
Overview
Section 1: Introduction to IFRS
Lecture 1 Introduction to the course
Lecture 2 Conceptual Framework - Part 1
Lecture 3 Conceptual Framework - Part 2
Lecture 4 Conceptual Framework - Part 3
Lecture 5 Conceptual Framework - Part 4
Lecture 6 Structure of Statement of Comprehensive Income - SOCI
Lecture 7 Structure of Statement of Financial Position - SOFP
Lecture 8 Professional Ethics
Lecture 9 Ethical Considerations
Lecture 10 Performance Measures
Lecture 11 COVID 19 - Impacts on Financial Reporting
Lecture 12 Sustainability Reporting and Integrated Reporting
Section 2: IFRS 15 - Revenue from Contracts with Customers
Lecture 13 IFRS 15 - Part 1. Overview of IFRS 15
Lecture 14 IFRS 15 - Part 2. Revenue Recognition Citeria
Lecture 15 FRS 15 - Part 3. Revenue Recognition Citeria Continued
Lecture 16 Revenue - Questions
Lecture 17 Recognition Criteria Explained
Lecture 18 Question - Financing Component
Lecture 19 Discount Allocation - Question
Lecture 20 Question with Solution - Topic Discussion IFRS 15
Lecture 21 IFRS 15 - General Discussion
Lecture 22 Question No 33 from Kit
Lecture 23 IFRS 15 - Kit Question Part 1
Lecture 24 IFRS 15 - Kit Question Part 2
Section 3: IAS 16 - Property, Plant and Equipment
Lecture 25 SOCI - Explanation
Lecture 26 IAS 16 - Part 1 - Recognition and Initial Measurement
Lecture 27 IAS 16 - Part 2 - Subsequent Measurement
Lecture 28 IAS 16 - Part 3 - Revaluations and Disposals
Lecture 29 Revaluation of Non Current Assets - Additional
Lecture 30 IAS 16 - Questions and Solutions
Lecture 31 IAS 38 - Intangible Assets - Revised
Lecture 32 Questions IAS 16 - 23 - 37
Lecture 33 IAS 16 - IAS 38 - Questions Tangible and Intangible Assets
Section 4: IAS 40 - Investment Property
Lecture 34 DipIFR - IAS 40 Investment Property
Lecture 35 IAS 16 and IAS 40 Quick Comparison
Section 5: IAS 38 - Intangible Assets and IFRS 3 Goodwill
Lecture 36 IAS 38 - Intangible Non Current Assets
Lecture 37 IFRS 3 - Goodwill
Lecture 38 Calculation of Goodwill
Section 6: IAS 36 - Impairment of Assets
Lecture 39 1. Impairment of Assets
Lecture 40 2. External Indicators
Lecture 41 3. Internal Indicators
Lecture 42 4. Cash Generating Units (CGU)
Lecture 43 5. Goodwill and Imapirment
Lecture 44 6. Accounting Treatment
Lecture 45 Question - Impairment of CGU and Goodwill
Lecture 46 Question 40 - Imapairment and Deferred Tax
Lecture 47 IAS 23 and IAS 36 Questions
Section 7: IAS 23 - Borrowing Cost
Lecture 48 Borrowing Cost - Part 1
Lecture 49 Borrowing Cost - Part 2
Section 8: IAS 37 - Provisions and Contingent Liabilities
Lecture 50 Provisions and Contingent Liabilities
Lecture 51 Provisions and Contingent Liabilities - Part 1
Lecture 52 Provision for Restructuring
Lecture 53 Provision for Restructuring Question
Lecture 54 Environmental Provisioning Question
Lecture 55 Difference Between Reserve and Provision
Section 9: IFRS 16 - Leases
Lecture 56 IFRS 16 - Leases
Lecture 57 IFRS 16 - Discussion
Lecture 58 IFRS 16 - Re-measurement of Lease Liability
Lecture 59 Sale and Lease Back - With Question
Lecture 60 Lessor Accounting
Section 10: IAS 21 Foreign Exchange
Lecture 61 IAS 21 Foreign Exchange
Lecture 62 Question - IFRS 15 and IAS 21 Foreign Exchange
Lecture 63 Question - IAS16 and Foreign Exchange
Lecture 64 Functional Currency of a Foreign Subsidiary
Lecture 65 IAS 21 - Impact on Goodwill
Lecture 66 Impact on Deferred Tax
Section 11: IAS 12 - Tax
Lecture 67 IAS 12 - Tax Part 1
Lecture 68 IAS 12 - Tax - Part 2
Lecture 69 IAS 12 - Tax Part 3
Lecture 70 Deferred Tax Treatment with Intra Group Sales
Lecture 71 Deferred Tax Treatment with Impairment IAS 36
Lecture 72 Deferred Tax Treatment with Lease IFRS16
Lecture 73 Tax Question Tufnel
Lecture 74 Deferred Tax Losses
Section 12: IFRS 13 - Fair Value
Lecture 75 IFRS 13 - Part 1 - Introduction
Lecture 76 IFRS 13 - Part 2 - Measurement Basis
Section 13: IAS 20 - Government Grant
Lecture 77 IAS 20 - Government Grant
Lecture 78 IAS 20 - Government Grant - Compliance Conditions
Section 14: IFRS 9 - Financial Intruments
Lecture 79 Financial Instruments Introduction
Lecture 80 Derivatives
Lecture 81 Equity and Liability
Lecture 82 Recognition and Derecognition
Lecture 83 Amortised Cost
Lecture 84 Classification of Financial Assets and Fin Liabilities
Lecture 85 Reclassification of Financial Assets and Liabilities
Lecture 86 Measurement of Financial Assets and Liabilities
Lecture 87 Compound Financial Instruuments
Lecture 88 Impairment of Financial Instrument
Lecture 89 Hedging and Hedge Accounting
Lecture 90 Extra Discussion - Fin Assets Classification and Equity Instruments
Lecture 91 Bank Loan Question
Lecture 92 Equity Instrument Question
Lecture 93 Loan Note Question
Lecture 94 Executory Contracts and Own Use Assets
Section 15: IAS 19 - Employee Benefit
Lecture 95 IAS 19 - Employee Benefit
Lecture 96 IAS 19 - Example Solved 1
Lecture 97 IAS 19 - Example Solved 2
Lecture 98 Kit Question 36 - Pensions - Part 1
Lecture 99 Kit Question 36 - Pensions - Part 2
Section 16: IFRS 2 - Share Based Payments
Lecture 100 1. Introduction to IFRS 2 Shared Based Payments
Lecture 101 2. Types of Share Based Payments
Lecture 102 3. Definitions and Terminology Used in Standard
Lecture 103 4. Recognition Criteria in IFRS 2
Lecture 104 5. Equity Based Transactions With Example
Lecture 105 6. SARs Cash Based Settlement - Example Solved
Lecture 106 7. Choice of Settlement
Lecture 107 8. Vesting Conditions
Lecture 108 9. Modifications, Cancellation and Settlements
Lecture 109 10. IFRS 2 - Question - Part 1
Lecture 110 11. IFRS 2 - Question - Part 2
Section 17: IAS 33 - EPS
Lecture 111 IAS 33 - 1. Introduction to EPS
Lecture 112 2. Types of Shares and Calculation of EPS
Lecture 113 3. Recap - Wighgted Average Shares and Bonus Fraction
Lecture 114 4. Diluted EPS
Lecture 115 IAS 33 - EPS Short Questions - 1
Lecture 116 IAS 33 - EPS Short Questions - 2
Section 18: Miscellaneous Standards
Lecture 117 IAS 8 - Changes in Accounting Policies, Estimates and Errors
Lecture 118 IAS 10 - Events after the Reporting Period
Lecture 119 IAS 41 - Agriculture
Section 19: Consolidated Financial Statements
Lecture 120 Consolidated Financial Statements - Introduction 1
Lecture 121 Consolidated Financial Statements - Introduction 2
Lecture 122 Consolidated FS - Net Assets and Goodwill
Lecture 123 Consolidated FS - Consideration
Lecture 124 Consolidated FS - Short Questions
Lecture 125 Consolidation - Markup and Margin
Lecture 126 Consolidation - Unrealized Profit - PUP
Lecture 127 Consolidation - NCI Valuation Methods
Lecture 128 Consolidated SOFP - Q 306 - Party Co
Lecture 129 Intra Group Sale of Assets, Interests and Dividends
Lecture 130 Income Statement Introduction
Lecture 131 Income Statement MCQs
Lecture 132 Calculation of Goodwill
Lecture 133 Consolidated SOFP - Paradigm Q297 - 1
Lecture 134 Consolidated SOFP - Paradigm Q297 - 2
Lecture 135 Exam Question Consolidated SOFP - June 2015
Lecture 136 Kit Question - Traveller - Part 1 - IFRS 9
Lecture 137 Kit Question - Traveller - Part 2 - Goodwill and Impairment
Lecture 138 Kit Question - Diamond Part 1
Lecture 139 Kit Question - Diamond Part 2
Lecture 140 IAS 28 - Investment in Associates and Joint Ventures
Lecture 141 Consolidated SOCI
Lecture 142 Kit Question - Angel Part 1
Lecture 143 Kit Question - Angel Part 2 - Operating Cash Flow
Lecture 144 Consolidated SOCI - Note 6 - Cash Flow Hedge Explanation
Lecture 145 IFRS 11 - Joint Arrangement
Lecture 146 IFRS 11 - Kit Question
WHO IS THIS COURSE FOR: 1. Students taking ACCA SBR Exams2. Students taking ACCA DipIFR Exam3. Students taking ACCA Cert IFRS Exam4. Working professionals responsible for preparing financial statements based on IFRS - International Financial Reporting Standards.
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