Detailed Study Notes to Prepare all IFRS Standards 
 
Introduction to the course 
 
Conceptual Framework - Part 1 
 
Conceptual Framework - Part 2 
 
Conceptual Framework - Part 3 
 
Conceptual Framework - Part 4 
 
Structure of Statement of Comprehensive Income - SOCI 
 
Structure of Statement of Financial Position - SOFP 
 
COVID 19 - Impacts on Financial Reporting 
 
Sustainability Reporting and Integrated Reporting 
 
IFRS 15 - Part 1. Overview of IFRS 15 
 
IFRS 15 - Part 2. Revenue Recognition Citeria 
 
FRS 15 - Part 3. Revenue Recognition Citeria Continued 
 
Recognition Criteria Explained 
 
Question - Financing Component 
 
Discount Allocation - Question 
 
Question with Solution - Topic Discussion IFRS 15 
 
IFRS 15 - Contract Asset - Contract Liability And Receivables 
 
IFRS 15 - Contract Asset MCQs 
 
IFRS 15 - General Discussion 
 
IFRS 15 - Kit Question Part 1 
 
IFRS 15 - Kit Question Part 2 
 
IAS 16 - Part 1 - Recognition and Initial Measurement 
 
IAS 16 - Part 2 - Subsequent Measurement 
 
IAS 16 - Part 3 - Revaluations and Disposals 
 
Revaluation of Non Current Assets - Additional 
 
IAS 16 - Questions and Solutions 
 
IAS 38 - Intangible Assets - Revised 
 
Questions IAS 16 - 23 - 37 
 
IAS 16 - IAS 38 - Questions Tangible and Intangible Assets 
 
IAS 16- Property plant and Equipment Quiz 
 
4. Cash Generating Units (CGU) 
 
5. Goodwill and Imapirment 
 
Question - Impairment of CGU and Goodwill 
 
Question 40 - Imapairment and Deferred Tax 
 
IAS 23 and IAS 36 Questions 
 
Provisions and Contingent Liabilities 
 
Provisions and Contingent Liabilities - Part 1 
 
Provision for Restructuring 
 
Provision for Restructuring Question 
 
Environmental Provisioning Question 
 
Difference Between Reserve and Provision 
 
Quiz - IAS 21 Foreign Exchange 
 
Question - IFRS 15 and IAS 21 Foreign Exchange 
 
Question - IAS16 and Foreign Exchange 
 
Functional Currency of a Foreign Subsidiary 
 
IAS 21 - Impact on Goodwill 
 
Financial Instruments Introduction 
 
Recognition and Derecognition 
 
Classification of Financial Assets and Fin Liabilities 
 
Reclassification of Financial Assets and Liabilities 
 
Measurement of Financial Assets and Liabilities 
 
Compound Financial Instruuments 
 
Impairment of Financial Instrument 
 
Hedging and Hedge Accounting 
 
Extra Discussion - Fin Assets Classification and Equity Instruments 
 
Equity Instrument Question 
 
Executory Contracts and Own Use Assets 
 
Quiz - IFRS 9 Financial Instruments 
 
IAS 19 - Employee Benefit 
 
IAS 19 - Example Solved 1 
 
IAS 19 - Example Solved 2 
 
Kit Question 36 - Pensions - Part 1 
 
Kit Question 36 - Pensions - Part 2 
 
1. Introduction to IFRS 2 Shared Based Payments 
 
2. Types of Share Based Payments 
 
3. Definitions and Terminology Used in Standard 
 
4. Recognition Criteria in IFRS 2 
 
5. Equity Based Transactions With Example 
 
6. SARs Cash Based Settlement - Example Solved 
 
9. Modifications Cancellation and Settlements 
 
10. IFRS 2 - Question  - Part 1 
 
11. IFRS 2 - Question  - Part 2 
 
IAS 33 - 1. Introduction to EPS 
 
2. Types of Shares and Calculation of EPS 
 
3. Recap - Wighgted Average Shares and Bonus Fraction 
 
IAS 33 - EPS Short Questions - 1 
 
IAS 33 - EPS Short Questions - 2 
 
Consolidated Financial Statements - Introduction 1 
 
Consolidated Financial Statements - Introduction 2 
 
Consolidated FS - Net Assets and Goodwill 
 
Consolidated FS - Consideration 
 
Consolidated FS - Short Questions 
 
Consolidation - Markup and Margin 
 
Consolidation - Unrealized Profit - PUP 
 
Consolidation - NCI Valuation Methods 
 
Consolidated SOFP - Q 306 - Party Co 
 
Intra Group Sale of Assets Interests and Dividends 
 
Income Statement Introduction 
 
Consolidated SOFP - Paradigm Q297 - 1 
 
Consolidated SOFP - Paradigm Q297 - 2 
 
Exam Question Consolidated SOFP - June 2015 
 
Kit Question - Traveller - Part 1 - IFRS 9 
 
Kit Question - Traveller - Part 2 - Goodwill and Impairment 
 
Kit Question - Diamond Part 1 
 
Kit Question - Diamond Part 2 
 
IAS 28 - Investment in Associates and Joint Ventures 
 
Kit Question - Angel Part 1 
 
Kit Question - Angel Part 2 - Operating Cash Flow 
 
Consolidated SOCI - Note 6 - Cash Flow Hedge Explanation 
 
IFRS 11 - Joint Arrangement