Mô tả

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 Exams
2. Students taking ACCA DipIFR Exam
3. Students taking ACCA Cert IFRS Exam
4. Working professionals responsible for preparing financial statements based on IFRS - International Financial Reporting Standards

LEARNING OUTCOME

This 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 INCLUDED

The 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.

Bạn sẽ học được gì

International Financial Reporting Standards (IFRS)

Yêu cầu

  • Basic knowledge of accounting

Nội dung khoá học

19 sections

Introduction to IFRS

13 lectures
Detailed Study Notes to Prepare all IFRS Standards
00:05
Introduction to the course
12:04
Conceptual Framework - Part 1
23:43
Conceptual Framework - Part 2
13:53
Conceptual Framework - Part 3
11:27
Conceptual Framework - Part 4
01:05:34
Structure of Statement of Comprehensive Income - SOCI
38:20
Structure of Statement of Financial Position - SOFP
36:10
Professional Ethics
37:55
Ethical Considerations
22:23
Performance Measures
20:23
COVID 19 - Impacts on Financial Reporting
12:39
Sustainability Reporting and Integrated Reporting
01:15:33

IFRS 15 - Revenue from Contracts with Customers

15 lectures
IFRS 15 - Part 1. Overview of IFRS 15
11:14
IFRS 15 - Part 2. Revenue Recognition Citeria
38:24
FRS 15 - Part 3. Revenue Recognition Citeria Continued
45:03
Revenue - Questions
19:07
Recognition Criteria Explained
09:01
Question - Financing Component
19:33
Discount Allocation - Question
24:31
Question with Solution - Topic Discussion IFRS 15
18:59
IFRS 15 - Contract Asset - Contract Liability And Receivables
32:30
IFRS 15 - Contract Asset MCQs
19:43
IFRS 15 - General Discussion
20:54
Question No 33 from Kit
14:40
IFRS 15 - Kit Question Part 1
14:34
IFRS 15 - Kit Question Part 2
12:46
Quiz - IFRS 15
9 questions

IAS 16 - Property, Plant and Equipment

10 lectures
SOCI - Explanation
38:42
IAS 16 - Part 1 - Recognition and Initial Measurement
44:03
IAS 16 - Part 2 - Subsequent Measurement
18:24
IAS 16 - Part 3 - Revaluations and Disposals
37:29
Revaluation of Non Current Assets - Additional
18:40
IAS 16 - Questions and Solutions
24:35
IAS 38 - Intangible Assets - Revised
37:52
Questions IAS 16 - 23 - 37
29:22
IAS 16 - IAS 38 - Questions Tangible and Intangible Assets
26:07
IAS 16- Property plant and Equipment Quiz
12 questions

IAS 40 - Investment Property

3 lectures
DipIFR - IAS 40 Investment Property
31:38
IAS 16 and IAS 40 Quick Comparison
36:55
Quiz - IAS 40 Investment Property
10 questions

IAS 38 - Intangible Assets and IFRS 3 Goodwill

4 lectures
IAS 38 - Intangible Non Current Assets
27:03
IFRS 3 - Goodwill
23:09
Calculation of Goodwill
24:59
Quiz - IAS 38 Intangible Assets
4 questions

IAS 36 - Impairment of Assets

10 lectures
1. Impairment of Assets
26:53
2. External Indicators
28:38
3. Internal Indicators
02:06
4. Cash Generating Units (CGU)
09:33
5. Goodwill and Imapirment
05:43
6. Accounting Treatment
03:00
Question - Impairment of CGU and Goodwill
01:02:12
Question 40 - Imapairment and Deferred Tax
01:00:46
IAS 23 and IAS 36 Questions
01:07:28
Quiz - IAS 36 Impairment
5 questions

IAS 23 - Borrowing Cost

4 lectures
Borrowing Cost - Part 1
23:29
Borrowing Cost - Part 2
05:06
Quiz - IAS 23 Borrowing Cost
4 questions
Quiz - IAS 23 Borrowing Cost
4 questions

IAS 37 - Provisions and Contingent Liabilities

7 lectures
Provisions and Contingent Liabilities
01:11:35
Provisions and Contingent Liabilities - Part 1
34:27
Provision for Restructuring
22:28
Provision for Restructuring Question
09:07
Environmental Provisioning Question
25:43
Difference Between Reserve and Provision
03:42
IAS 37 Quiz
4 questions

IFRS 16 - Leases

6 lectures
IFRS 16 - Leases
56:52
IFRS 16 - Discussion
14:14
IFRS 16 - Re-measurement of Lease Liability
18:10
Sale and Lease Back - With Question
56:12
Quiz - IFRS 16 Leases
4 questions
Lessor Accounting
25:39

IAS 21 Foreign Exchange

7 lectures
IAS 21 Foreign Exchange
01:01:39
Quiz - IAS 21 Foreign Exchange
4 questions
Question - IFRS 15 and IAS 21 Foreign Exchange
19:22
Question - IAS16 and Foreign Exchange
14:21
Functional Currency of a Foreign Subsidiary
23:00
IAS 21 - Impact on Goodwill
18:41
Impact on Deferred Tax
20:09

IAS 12 - Tax

9 lectures
IAS 12 - Tax Part 1
01:11:46
IAS 12 - Tax - Part 2
04:08
IAS 12 - Tax Part 3
01:07:05
IAS 12 Quiz
4 questions
Deferred Tax Treatment with Intra Group Sales
15:47
Deferred Tax Treatment with Impairment IAS 36
09:15
Deferred Tax Treatment with Lease IFRS16
21:15
Tax Question Tufnel
01:00:46
Deferred Tax Losses
16:22

IFRS 13 - Fair Value

2 lectures
IFRS 13 - Part 1 - Introduction
54:25
IFRS 13 - Part 2 - Measurement Basis
15:59

IAS 20 - Government Grant

3 lectures
IAS 20 - Government Grant
35:47
IAS 20 - Government Grant - Compliance Conditions
04:41
IAS 20 Quiz
4 questions

IFRS 9 - Financial Intruments

17 lectures
Financial Instruments Introduction
17:57
Derivatives
01:03:21
Equity and Liability
29:17
Recognition and Derecognition
19:18
Amortised Cost
29:00
Classification of Financial Assets and Fin Liabilities
43:18
Reclassification of Financial Assets and Liabilities
04:15
Measurement of Financial Assets and Liabilities
25:21
Compound Financial Instruuments
15:57
Impairment of Financial Instrument
22:44
Hedging and Hedge Accounting
01:04:35
Extra Discussion - Fin Assets Classification and Equity Instruments
53:28
Bank Loan Question
12:31
Equity Instrument Question
24:29
Loan Note Question
15:18
Executory Contracts and Own Use Assets
22:31
Quiz - IFRS 9 Financial Instruments
4 questions

IAS 19 - Employee Benefit

6 lectures
IAS 19 - Employee Benefit
28:36
IAS 19 - Example Solved 1
23:48
IAS 19 - Example Solved 2
07:03
Kit Question 36 - Pensions - Part 1
55:40
Kit Question 36 - Pensions - Part 2
16:00
Remeasurement and Curtailment Under IAS 19 - Exam Question Hudson Co
49:18

IFRS 2 - Share Based Payments

11 lectures
1. Introduction to IFRS 2 Shared Based Payments
13:46
2. Types of Share Based Payments
12:23
3. Definitions and Terminology Used in Standard
09:08
4. Recognition Criteria in IFRS 2
04:41
5. Equity Based Transactions With Example
23:45
6. SARs Cash Based Settlement - Example Solved
27:46
7. Choice of Settlement
12:43
8. Vesting Conditions
10:22
9. Modifications, Cancellation and Settlements
19:37
10. IFRS 2 - Question - Part 1
29:50
11. IFRS 2 - Question - Part 2
27:34

IAS 33 - EPS

7 lectures
IAS 33 - 1. Introduction to EPS
21:02
2. Types of Shares and Calculation of EPS
56:02
3. Recap - Wighgted Average Shares and Bonus Fraction
07:39
4. Diluted EPS
45:10
IAS 33 - EPS Short Questions - 1
01:07:56
IAS 33 - EPS Short Questions - 2
47:33
IAS 33 Quiz
4 questions

Miscellaneous Standards

6 lectures
IAS 8 - Changes in Accounting Policies, Estimates and Errors
28:47
IAS 8 Quiz
4 questions
IAS 10 - Events after the Reporting Period
25:28
IAS 10 Quiz
4 questions
IAS 41 - Agriculture
23:06
Quiz - IAS 41 Biological Assets
4 questions

Consolidated Financial Statements

27 lectures
Consolidated Financial Statements - Introduction 1
40:24
Consolidated Financial Statements - Introduction 2
23:08
Consolidated FS - Net Assets and Goodwill
27:30
Consolidated FS - Consideration
06:26
Consolidated FS - Short Questions
49:58
Consolidation - Markup and Margin
10:44
Consolidation - Unrealized Profit - PUP
14:09
Consolidation - NCI Valuation Methods
12:33
Consolidated SOFP - Q 306 - Party Co
56:16
Intra Group Sale of Assets, Interests and Dividends
15:01
Income Statement Introduction
24:23
Income Statement MCQs
22:23
Calculation of Goodwill
24:59
Consolidated SOFP - Paradigm Q297 - 1
28:23
Consolidated SOFP - Paradigm Q297 - 2
54:52
Exam Question Consolidated SOFP - June 2015
02:12:53
Kit Question - Traveller - Part 1 - IFRS 9
17:05
Kit Question - Traveller - Part 2 - Goodwill and Impairment
34:22
Kit Question - Diamond Part 1
37:24
Kit Question - Diamond Part 2
22:29
IAS 28 - Investment in Associates and Joint Ventures
29:31
Consolidated SOCI
56:53
Kit Question - Angel Part 1
40:30
Kit Question - Angel Part 2 - Operating Cash Flow
48:39
Consolidated SOCI - Note 6 - Cash Flow Hedge Explanation
47:24
IFRS 11 - Joint Arrangement
58:13
IFRS 11 - Kit Question
24:00

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