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Free Preview
6 Lessons-
PreviewIFRS 9 - Amortised Cost (18:45)
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PreviewIAS 21 - Exchange Differences and a Foreign Subsidiary (18:48)
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PreviewIAS 36 - Reversal of Impairment (30:34)
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PreviewIAS 40 Investment Property (31:39)
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PreviewIFRS 9 - Equity and Liability (29:17)
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PreviewDipIFR Exam Question - Consolidated SOFP (2:12:53)
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Introduction
9 Lessons-
Start1. Conceptual Framework (23:44)
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Start2. Conceptual Framework - Scope (13:54)
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Start3. Qualitative Characteristics of Financial Information (11:27)
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Start4. Elements of Accounting (1:05:35)
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Start5. Statement of Comprehensive Income (38:21)
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Start6. Statement of Financial Position SOFP (36:11)
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Start7. Professional Ethics (37:56)
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Start8. Performance Measure Question Discussion (20:24)
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Start9. Covid 19 and Impacts on Financial Reporting (12:39)
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IFRS 15 Revenue from Contracts with Customers
15 Lessons-
Start1. Overview of IFRS 15 (11:15)
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Start2. Revenue Recognition Citeria (38:25)
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Start3. Revenue Recognition Citeria Continued (45:03)
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Start4. Discount Allocation Example (27:37)
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Start5 - Right to Refund Example (16:41)
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Start6. Variable Consideration Example (17:28)
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Start7. Financing Component (19:33)
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Start8. Past Exam Paper Question Discussion (18:59)
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Start9. BPP Kit Q33 - Questions and Solution (14:41)
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Start10. Question - Discount Allocation (24:31)
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Start11. IFRS 15 - Quick Recap Foreign Exchange (10:47)
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Start12. IFRS 15 - Delivery and Installation (09:55)
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Start13. Revenue Question with Explanation - 2 (12:46)
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StartQuiz - Calculation - IFRS 15
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StartQuiz - Theory - IFRS 15
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IAS 36 - Impairment
9 Lessons-
Start1. Impairment (33:20)
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Start2. Imapirment of Assets - Impairment Signs (41:03)
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Start3. Reversal of Impairment (30:34)
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Start4. Cost of Capital (33:52)
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Start5. Compounding and Discounting (21:43)
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Start6. Discounted Cash Flow (DCF) and Net Present Value (20:38)
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Start7. Impairment of CGU and Goodwill in NCI Question (1:02:12)
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StartQuiz - Calculation - IAS 36
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StartQuiz - Theory - IAS 36
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IAS 37 - Provisions and Contingencies
9 Lessons-
Start1. Introduction to Provisions (36:14)
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Start2. Calculation of Provision and Finance Cost (19:37)
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Start3. Provisions for Restructuring (18:35)
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Start4. Provision and Reserve (03:43)
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Start5. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
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Start6. Provision for Restructuring Question (09:08)
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Start7. Question - Environmental Provision (25:44)
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StartQuiz - Calculation - IAS 37
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StartQuiz - Theory - IAS 37
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Miscellaneous Standards
10 Lessons-
StartIAS 20 Government Grants
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StartIAS 20 Government Grants - Compliance of Conditions
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StartQuiz - Calculation - IAS 20
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StartQuiz - Theory - IAS 20
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StartIAS 41 - Agriculture
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StartQuiz - IAS 41
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StartIAS 8 - Changes in Accounting Policies, Estimates and Errors
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StartQuiz - IAS 8
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StartIAS 10 - Events after the reporting date
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StartQuiz - IAS 10
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IAS 21 - Foreign Exchange
6 Lessons-
Start1. Foreign Exchange Single Entity (33:50)
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Start2. Exchange Differences and a Foreign Subsidiary (18:48)
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Start3. IFRS 15 and IAS 21 Foreign Exchange - Question (19:23)
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Start4. IAS 16 and IAS 21 Foreign Exchange - Question (14:22)
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StartQuiz - Calculation - IAS 21
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StartQuiz - Theory - IAS 21
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IAS 12 Tax
10 Lessons-
Start1. Taxation - Part 1 (01:11:47)
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Start2. Taxation - Part 2 (04:09)
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Start3. Taxation (01:07:06)
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Start4. Deferred Tax Question and Impairment - Tufnel (01:00:47)
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Start5. Deferred Tax and Leases IFRS 16 (21:15)
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Start6. Deferred Tax and IAS 36 - Impairment (09:15)
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Start7. Deferred Tax and Intra Group Sales (15:48)
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Start8. IAS 12 and IFRS 2 Question 59 Deferred Taxes (48:45)
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StartQuiz - Calculation - IAS 12
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StartQuiz - Theory - IAS 12
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IFRS 16 - Leases
8 Lessons -
IFRS 9 - Financial Instruments
14 Lessons-
Start1. Financial Instruments Introduction (17:57)
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Start2. Derivatives (01:03:22)
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Start3. Equity and Liability (29:17)
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Start4. Recognition and Derecognition (19:19)
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Start5. Amortised Cost (18:45)
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Start6. Classification of Fin Assets And Fin Liabilities (43:18)
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Start7. Classification of Financial Liabilities (15:20)
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Start7 a. Reclassification of Financial Assets and Liabilities (04:16)
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Start8. Measurement of Financial Assets and Liabilities (25:22)
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Start9. Compound Financial Instruuments (15:57)
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Start10. Impairment of Financial Instruments (22:44)
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Start11. Hedging (01:04:36)
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StartQuiz - Calculation - IFRS 9
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StartQuiz - Theory - IFRS 9
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Consolidated Financial Statements - Part 1
17 Lessons-
Start1. Consolidated Financial Statements - Introduction 1 (40:24)
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Start2. Consolidated FS - Introduction 2 (23:08)
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Start3. Consolidated FS - Net Assets and Goodwill (27:30)
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Start4. Consolidated FS - Consideration (06:27)
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Start5. Consolidated FS - Consideration (49:59)
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Start6. Consolidation - Markup and Margin (10:44)
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Start7. Consolidation - Unrealized Profit - PUP (14:10)
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Start8. Consolidation - NCI Valuation Methods (12:33)
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Start9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
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Start10. Intra Group Sale of Assets, Interests and Dividends (15:01)
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Start11. Income Statement Introduction (24:23)
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Start12. Income Statement MCQs (22:23)
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Start13. Q 303 Tyson Co - SOCI (37:47)
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Start14. Consolidated SOFP - Q 297 Complete Question (54:53)
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Start15. Kit Question - Diamond - Part 1 (37:24)
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Start16. Kit Question - Diamond - Part 2 (22:30)
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Start17. DipIFR June 2015 Exam Question - Consolidated SOFP - (2:12:53)
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Consolidated Financial Statements - Part 2
9 Lessons-
Start1. Kit Question 15 - Traveler - Goodwill and Impairment (34:23)
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Start2. Exam Question 2016 - Consolidated SOCI - Part 2
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Start3. Kit Question 16 - Angel - Part 1 (40:31)
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Start4. Kit Question 15 - Traveler - IFRS 9 (17:06)
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Start5. Kit Question 16 - Angel - Part 2 (14:09)
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Start6. Exam Question 2016 - Calculation of Goodwill - Part 1
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Start7. IFRS 11 - Joint Arrangements (58:13)
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Start8. Changes in Group Structures (21:45)
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Start9. IAS 28 - Investment in Associates and Joint Ventures (29:32)
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