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