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ACCA Dip-IFR - English
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IFRS 9 - Amortised Cost (18:45)
IAS 21 - Exchange Differences and a Foreign Subsidiary (18:48)
IAS 36 - Reversal of Impairment (30:34)
IAS 40 Investment Property (31:39)
IFRS 9 - Equity and Liability (29:17)
DipIFR Exam Question - Consolidated SOFP (2:12:53)
1. Conceptual Framework (23:44)
2. Conceptual Framework - Scope (13:54)
3. Qualitative Characteristics of Financial Information (11:27)
4. Elements of Accounting (1:05:35)
5. Statement of Comprehensive Income (38:21)
6. Statement of Financial Position SOFP (36:11)
7. Professional Ethics (37:56)
8. Performance Measure Question Discussion (20:24)
9. Covid 19 and Impacts on Financial Reporting (12:39)
1. Overview of IFRS 15 (11:15)
2. Revenue Recognition Citeria (38:25)
3. Revenue Recognition Citeria Continued (45:03)
4. Discount Allocation Example (27:37)
5 - Right to Refund Example (16:41)
6. Variable Consideration Example (17:28)
7. Financing Component (19:33)
8. Past Exam Paper Question Discussion (18:59)
9. BPP Kit Q33 - Questions and Solution (14:41)
10. Question - Discount Allocation (24:31)
11. IFRS 15 - Quick Recap Foreign Exchange (10:47)
12. IFRS 15 - Delivery and Installation (09:55)
13. Revenue Question with Explanation - 2 (12:46)
Quiz - Calculation - IFRS 15
Quiz - Theory - IFRS 15
SOCI - Purpose, Structure and Components
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Question and Discussion
1. Intangible Non Current Asset (44:50)
2. Questions and Solutions - IAS 16 - IAS 38
Quiz - Calculation - IAS 38
Quiz - Theory - IAS 38
IAS 40 Investment Property (31:39)
Quiz - Calculation - IAS 40
Quiz - Theory - IAS 40
1. Impairment (33:20)
2. Imapirment of Assets - Impairment Signs (41:03)
3. Reversal of Impairment (30:34)
4. Cost of Capital (33:52)
5. Compounding and Discounting (21:43)
6. Discounted Cash Flow (DCF) and Net Present Value (20:38)
7. Impairment of CGU and Goodwill in NCI Question (1:02:12)
Quiz - Calculation - IAS 36
Quiz - Theory - IAS 36
Borrowing Cost (27:08)
Quiz - Calculation - IAS 23
Quiz - Theory - IAS 23
1. Fair Value (54:26)
2. Fair Value - Questions (15:59)
Quiz - IFRS 13
1. Introduction to Provisions (36:14)
2. Calculation of Provision and Finance Cost (19:37)
3. Provisions for Restructuring (18:35)
4. Provision and Reserve (03:43)
5. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
6. Provision for Restructuring Question (09:08)
7. Question - Environmental Provision (25:44)
Quiz - Calculation - IAS 37
Quiz - Theory - IAS 37
IAS 20 Government Grants
IAS 20 Government Grants - Compliance of Conditions
Quiz - Calculation - IAS 20
Quiz - Theory - IAS 20
IAS 41 - Agriculture
Quiz - IAS 41
IAS 8 - Changes in Accounting Policies, Estimates and Errors
Quiz - IAS 8
IAS 10 - Events after the reporting date
Quiz - IAS 10
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
3. IFRS 15 and IAS 21 Foreign Exchange - Question (19:23)
4. IAS 16 and IAS 21 Foreign Exchange - Question (14:22)
Quiz - Calculation - IAS 21
Quiz - Theory - IAS 21
1. Taxation - Part 1 (01:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation (01:07:06)
4. Deferred Tax Question and Impairment - Tufnel (01:00:47)
5. Deferred Tax and Leases IFRS 16 (21:15)
6. Deferred Tax and IAS 36 - Impairment (09:15)
7. Deferred Tax and Intra Group Sales (15:48)
8. IAS 12 and IFRS 2 Question 59 Deferred Taxes (48:45)
Quiz - Calculation - IAS 12
Quiz - Theory - IAS 12
1. Leases (01:14:14)
2. Calculating Lease Liability (35:47)
3. Leases Discussion (21:13)
4. Sale and Lease Back Question (31:56)
5. Leases and Deferred Tax (27:42)
6. Question IFRS 16 Leases (14:14)
Quiz - Theory - IFRS 16
Quiz - Calculation - IFRS 16
1. Financial Instruments Introduction (17:57)
2. Derivatives (01:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (18:45)
6. Classification of Fin Assets And Fin Liabilities (43:18)
7. Classification of Financial Liabilities (15:20)
7 a. Reclassification of Financial Assets and Liabilities (04:16)
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)
10. Impairment of Financial Instruments (22:44)
11. Hedging (01:04:36)
Quiz - Calculation - IFRS 9
Quiz - Theory - IFRS 9
1. Employee Benefits Lecture (51:13)
2. Kit Question 36 - Pensions - Part 1 (55:40)
3. Kit Question 36 - Pensions - Part 2 (16:01)
1. Share Based Payments (01:07:08)
2. Kit Question 61 - Part 1 (29:50)
3. Kit Question 61 - Part 2 (27:35)
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - Theory - IAS 33
Quiz - Calculation - IAS 33
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated FS - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Consideration (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
12. Income Statement MCQs (22:23)
13. Q 303 Tyson Co - SOCI (37:47)
14. Consolidated SOFP - Q 297 Complete Question (54:53)
15. Kit Question - Diamond - Part 1 (37:24)
16. Kit Question - Diamond - Part 2 (22:30)
17. DipIFR June 2015 Exam Question - Consolidated SOFP - (2:12:53)
1. Kit Question 15 - Traveler - Goodwill and Impairment (34:23)
2. Exam Question 2016 - Consolidated SOCI - Part 2
3. Kit Question 16 - Angel - Part 1 (40:31)
4. Kit Question 15 - Traveler - IFRS 9 (17:06)
5. Kit Question 16 - Angel - Part 2 (14:09)
6. Exam Question 2016 - Calculation of Goodwill - Part 1
7. IFRS 11 - Joint Arrangements (58:13)
8. Changes in Group Structures (21:45)
9. IAS 28 - Investment in Associates and Joint Ventures (29:32)
Free Preview
IFRS 9 - Amortised Cost (18:45)
Preview
IAS 21 - Exchange Differences and a Foreign Subsidiary (18:48)
Preview
IAS 36 - Reversal of Impairment (30:34)
Preview
IAS 40 Investment Property (31:39)
Preview
IFRS 9 - Equity and Liability (29:17)
Preview
DipIFR Exam Question - Consolidated SOFP (2:12:53)
Preview
Introduction
1. Conceptual Framework (23:44)
2. Conceptual Framework - Scope (13:54)
3. Qualitative Characteristics of Financial Information (11:27)
4. Elements of Accounting (1:05:35)
5. Statement of Comprehensive Income (38:21)
6. Statement of Financial Position SOFP (36:11)
7. Professional Ethics (37:56)
8. Performance Measure Question Discussion (20:24)
9. Covid 19 and Impacts on Financial Reporting (12:39)
IFRS 15 Revenue from Contracts with Customers
1. Overview of IFRS 15 (11:15)
2. Revenue Recognition Citeria (38:25)
3. Revenue Recognition Citeria Continued (45:03)
4. Discount Allocation Example (27:37)
5 - Right to Refund Example (16:41)
6. Variable Consideration Example (17:28)
7. Financing Component (19:33)
8. Past Exam Paper Question Discussion (18:59)
9. BPP Kit Q33 - Questions and Solution (14:41)
10. Question - Discount Allocation (24:31)
11. IFRS 15 - Quick Recap Foreign Exchange (10:47)
12. IFRS 15 - Delivery and Installation (09:55)
13. Revenue Question with Explanation - 2 (12:46)
Quiz - Calculation - IFRS 15
Quiz - Theory - IFRS 15
IAS 16 - Property Plant and Equipment
SOCI - Purpose, Structure and Components
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Question and Discussion
IAS 38 Intangible Assets and IAS 40 Investment Property
1. Intangible Non Current Asset (44:50)
2. Questions and Solutions - IAS 16 - IAS 38
Quiz - Calculation - IAS 38
Quiz - Theory - IAS 38
IAS 40 - Investment Property
IAS 40 Investment Property (31:39)
Quiz - Calculation - IAS 40
Quiz - Theory - IAS 40
IAS 36 - Impairment
1. Impairment (33:20)
2. Imapirment of Assets - Impairment Signs (41:03)
3. Reversal of Impairment (30:34)
4. Cost of Capital (33:52)
5. Compounding and Discounting (21:43)
6. Discounted Cash Flow (DCF) and Net Present Value (20:38)
7. Impairment of CGU and Goodwill in NCI Question (1:02:12)
Quiz - Calculation - IAS 36
Quiz - Theory - IAS 36
IAS 23 - Borrowing Cost
Borrowing Cost (27:08)
Quiz - Calculation - IAS 23
Quiz - Theory - IAS 23
IFRS 13 - Fair Value
1. Fair Value (54:26)
2. Fair Value - Questions (15:59)
Quiz - IFRS 13
IAS 37 - Provisions and Contingencies
1. Introduction to Provisions (36:14)
2. Calculation of Provision and Finance Cost (19:37)
3. Provisions for Restructuring (18:35)
4. Provision and Reserve (03:43)
5. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
6. Provision for Restructuring Question (09:08)
7. Question - Environmental Provision (25:44)
Quiz - Calculation - IAS 37
Quiz - Theory - IAS 37
Miscellaneous Standards
IAS 20 Government Grants
IAS 20 Government Grants - Compliance of Conditions
Quiz - Calculation - IAS 20
Quiz - Theory - IAS 20
IAS 41 - Agriculture
Quiz - IAS 41
IAS 8 - Changes in Accounting Policies, Estimates and Errors
Quiz - IAS 8
IAS 10 - Events after the reporting date
Quiz - IAS 10
IAS 21 - Foreign Exchange
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
3. IFRS 15 and IAS 21 Foreign Exchange - Question (19:23)
4. IAS 16 and IAS 21 Foreign Exchange - Question (14:22)
Quiz - Calculation - IAS 21
Quiz - Theory - IAS 21
IAS 12 Tax
1. Taxation - Part 1 (01:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation (01:07:06)
4. Deferred Tax Question and Impairment - Tufnel (01:00:47)
5. Deferred Tax and Leases IFRS 16 (21:15)
6. Deferred Tax and IAS 36 - Impairment (09:15)
7. Deferred Tax and Intra Group Sales (15:48)
8. IAS 12 and IFRS 2 Question 59 Deferred Taxes (48:45)
Quiz - Calculation - IAS 12
Quiz - Theory - IAS 12
IFRS 16 - Leases
1. Leases (01:14:14)
2. Calculating Lease Liability (35:47)
3. Leases Discussion (21:13)
4. Sale and Lease Back Question (31:56)
5. Leases and Deferred Tax (27:42)
6. Question IFRS 16 Leases (14:14)
Quiz - Theory - IFRS 16
Quiz - Calculation - IFRS 16
IFRS 9 - Financial Instruments
1. Financial Instruments Introduction (17:57)
2. Derivatives (01:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (18:45)
6. Classification of Fin Assets And Fin Liabilities (43:18)
7. Classification of Financial Liabilities (15:20)
7 a. Reclassification of Financial Assets and Liabilities (04:16)
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)
10. Impairment of Financial Instruments (22:44)
11. Hedging (01:04:36)
Quiz - Calculation - IFRS 9
Quiz - Theory - IFRS 9
IAS 19 - Employee Benefit
1. Employee Benefits Lecture (51:13)
2. Kit Question 36 - Pensions - Part 1 (55:40)
3. Kit Question 36 - Pensions - Part 2 (16:01)
IFRS 2 - Share Based Payments
1. Share Based Payments (01:07:08)
2. Kit Question 61 - Part 1 (29:50)
3. Kit Question 61 - Part 2 (27:35)
IAS 33 - EPS - Earnings Per Share
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - Theory - IAS 33
Quiz - Calculation - IAS 33
Consolidated Financial Statements - Part 1
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated FS - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Consideration (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
12. Income Statement MCQs (22:23)
13. Q 303 Tyson Co - SOCI (37:47)
14. Consolidated SOFP - Q 297 Complete Question (54:53)
15. Kit Question - Diamond - Part 1 (37:24)
16. Kit Question - Diamond - Part 2 (22:30)
17. DipIFR June 2015 Exam Question - Consolidated SOFP - (2:12:53)
Consolidated Financial Statements - Part 2
1. Kit Question 15 - Traveler - Goodwill and Impairment (34:23)
2. Exam Question 2016 - Consolidated SOCI - Part 2
3. Kit Question 16 - Angel - Part 1 (40:31)
4. Kit Question 15 - Traveler - IFRS 9 (17:06)
5. Kit Question 16 - Angel - Part 2 (14:09)
6. Exam Question 2016 - Calculation of Goodwill - Part 1
7. IFRS 11 - Joint Arrangements (58:13)
8. Changes in Group Structures (21:45)
9. IAS 28 - Investment in Associates and Joint Ventures (29:32)
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